Practical capacitors and inductors as used in electric circuits are not ideal components with only capacitance or inductance. However, they can be treated, to a very good degree of approximation, as being ideal capacitors and inductors in series with a resistance; this resistance is defined as the equivalent series resistance (ESR). If not otherwise specified, the ESR is always an AC resistance, which means it is measured at specified frequencies, 100 kHz for switched-mode power supply components, 120 Hz for linear power-supply components, and at its self-resonant frequency for general-application components. Additionally, audio components may report a "Q factor", incorporating ESR among other things, at 1000 Hz.