Well youre not far off. They are used to filter ac, not convert it. They act as low-pass filters which means if you have a setup which is a 100khz low-pass filter it means it only lets through frequencies that are under 100khz. There are of course more accurate but complicated ways of explaining this but that is out of scope for this comment. Also nothing is perfect in the real world but you can calculate how much of the signal it lets through.
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