This document provides an overview of basic electrotherapy concepts including: - Ohm's law defines the relationship between current, voltage and resistance. Tissue impedance varies and depends on water content. - Nerves become hyperpolarized under the anode and more excitable under the cathode. An action potential occurs during depolarization and is followed by absolute and relative refractory periods. - Direct current is unidirectional while alternating current changes direction. Pulsed current can be unidirectional or bidirectional. Waveform shape impacts amplitude and duration. Current intensity and tissue response depends on amplitude, frequency, phase duration and waveform.