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Answer: The SI unit of conductance is the siemens (S).
When dealing with direct current (DC), the conductance in siemens is calculated by taking the reciprocal of the resistance in ohms (S = amperes per volts);
When dealing with alternating current (AC), the conductance is calculated by taking the reciprocal of the impedance in ohms. Mho is an older term that was used to refer to the reciprocal of the ohm (ohm spelt backward).
The SI unit of electrical conductance is the siemens (symbolised S). The mho is the old name for this unit.
