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Watts in AC are the same as watts in DC.

A watt is a unit of energy transfer, in units of joules per second. You calculate watts by multiplying volts (joules per coulomb) by amperes (coulombs per second).

While watts are still watts, AC or DC, the calculation becomes more complex in AC for multiple reasons. Current is often not in phase with voltage due to capacitive or inductive reactance. This leads to additional terminology such as vars (volt-amps-reactive) and power factor (ratio of true vs apparent power). Current is often not continuous over the entire AC cycle, making the voltage or current (and thus the power) cycle non-sinusoidal. (In a power supply, for instance, current flows only when the input AC voltage is above the rectifier's forward breakdown voltage, and this only occurs as a pulse in the cycle when the filter capacitor needs to be recharged.)

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