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
variable resistor. A rheostat. variable resistor - Computer Definition. An electronic component that is used to vary the amount of current that flows through a circuit. It works by sliding a wiper terminal across a resistive material, typically a thin film or chunk of carbon or a resistive wire made of nickel chromium or tungsten alloys.