Susceptance is symbolized by the capital letter B. It is the reciprocal of AC reactance. Susceptance, like reactance, can be either capacitive or inductive. In the case of a magnetic field, the susceptance is inductive. In the case of an electric field, the susceptance is capacitive. Capacitive susceptance is symbolized BC and inductive susceptance is symbolized BL. In the case of a magnetic field, the susceptance is inductive. In the case of an electric field, the susceptance is capacitive. Inductive susceptance is assigned negative imaginary number values, and capacitive susceptance is assigned positive imaginary number values.
The formula for inductive susceptance is
BL =–1/2πfL
The unit of Inductive susceptance is Siemen or Mho.