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What rkodaira said is valid for ideal components. But in real world they have parasitics and the equivalent circuit of an element can be quite complex. Each type of capacitor, for example have it's own equivalent circuit.
R,L, and C's are modeled different for RF/Microwave Freq's.
Also a leaded (R,L,or C) of value "x" will be completely different
from a 0402 Surface Mount (R,L, or C) of value x!
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