In accounting, liabilities are obligations of the company to transfer something of value (an asset-see above) to another party. On a company s balance sheet, a liability may be a legal debt or an accrual, which is an estimate of an obligation. Equity is the owner's value in an asset or group of assets.
A stable variable power supply with an adjustable output voltage from 5 volts to 30 volts can be
The variable resistor comprises a fixed resistive element along which a slider passes. The variable or adjust able resistor forms a potential divider in which the overall resistance between the two end points remains the same, but the ratio of the two resistors in the legs changes. In view of the fact that the variable resistor is effectively a potential divider, it is called a potentiometer.