The RMS value of an alternating current (AC) is the equivalent output value of a sine wave, like an AC waveform. Since AC alternates polarities, but power output does not, the RMS value of AC is given by direct current which flows through a resistance. The RMS value of AC is greater than the average value and is denoted by Irms or Iv. For sinusoidal oscillations, the RMS value equals peak value divided by the square root of 2. The formula for the RMS value of AC is Irms = I0/√2 = 0.707 I0, where I0 is the peak value of an alternating current. The RMS value of a sine current wave can be determined by the area covered in half-cycle, and this is applicable to all waves which include sinusoidal, non-sinusoidal, symmetrical, and asymmetrical.