The impedance concept has to be formally introduced in order to solve node and mesh problems.
Symbols & Definition 
Impedance is a concept within the phasor domain / complex frequency domain.
Impedance is not a phasor although it is a complex number.
Impedance = Resistance + Reactance:
- Impedance =
- Resistance =
- Reactance =
Reactance comes from either inductors or capacitors:
Reactance comes from solving the terminal relations in the phasor domain/complex frequency domain as ratios of V/I:
Because of Euler's equation and the assumption of exponential or sinusoidal driving functions, the operator can be decoupled from the voltage and current and re-attached to the inductance or capacitance. At this point the inductive reactance and the capacitive reactance are conceptually imaginary resistance (not a phasor).
Reactance is measured in ohms like resistance.
Impedance has magnitude and angle like a phasor and is measured in ohms.
Impedance only exists in the phasor or complex frequency domain.
Impedance's angle indicates whether the inductor or capacitor is dominating. A positive angle means that inductive reactance is dominating. A negative angle means that capacitive reactance is dominating. An angle of zero means that the impedance is purely resistive.
Impedance has no meaning in the time domain.