Step 1: Understanding the Concept:
AC circuits have specific characteristics.
Power factor and RMS value are important concepts.
Step 2: Key Formula or Approach:
No specific formula.
Need to understand AC circuit concepts.
Step 3: Detailed Explanation:
A. In inductive loads, current lags, not leads - incorrect.
B. Power factor = Resistance Impedance - correct.
C. 'In phase' means zero phase angle, not equal phase angle - incorrect.
D. RMS value is the equivalent DC value that produces same heat - correct.
Thus, B and D are correct.
Step 4: Final Answer:
The correct statements are (B) and (D).
Hence, the correct option is (B).