AC shunts are often used to measure AC current and electric power. Shunt's ac resistance and phase angle are estimated by combining its dc resistance and reactance. Uncertainties of this estimation may be smaller than uncertainties of direct calibration of ac resistance and phase angle. We built a comparison setup for two shunts that have the same nominal resistance value as an indirect method to verify the estimation. This setup can be also utilized for frequent check about time dependent changes or unexpected changes.