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"A typical test for ESR involves passing an AC current of around 100 millivolts AC at 100 kilohertz through the capacitor. The test signal can be sine, square, or pulse waves. The low voltage prevents damage or interference with associated circuits for in circuit tests. It also limits the reverse voltage applied to electrolytic caps. At 100 kilohertz, the AC impedance is nearly zero for larger caps. When measuring caps below 10 uF, the impedance due to the capacitance should be accounted for."