For small cables at 50Hz, the ohmic resistance dominates, so it is not important to consider the DC resistance and AC impedance separately. A single figure is used for all applications.
For larger cables with lower resistance, the inductive reactance starts to become significant on AC, so the voltage drop arising from each effect, and their vector sum, is given. For DC, the r figure alone would be used. For AC, the impedance. By tabulating both the reactive and resistive contributions, the total drop for a load of known non-unity pf can be calculated (where the drop is displaced in phase from the line voltage) for greater accuracy.