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Henzell says...

1. AC reduces incoming damage from most sources by 1d(AC+1)-1. This occurs before resistances. This can reduce it to 0. You might still get poisoned, banished etc. though. Some electric attacks (such as shock, lightning bolt, electric eel blasts) only check half of your AC. Impact damage from poison spells checks ac, the poison damage itself does not.
2. Torment, smite, damnation, electrocution, and a handful of other abilities/effects ignore AC. Player-castable damage spells that ignore AC are: freeze, refrigeration, sticky flame, static discharge, pain, vampiric draining, Olgreb's Toxic Radiance, ignite poison, dispel undead and agony. Note that all of these spells also ignore EV.
3. see {armour skill}
4. see {armour_types}

Information based on master branch and the great LearnDB.
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