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Departmental operating expenses may be either direct or indirect.
Countervoltage
A voltage that opposes the primary voltage source in a circuit, often referred to as back EMF (Electromotive Force).
Capacitive Reactance
The resistance that a capacitor offers to the flow of alternating current (AC) in an electrical circuit, which varies inversely with the frequency of the current and the capacitance of the capacitor.
Capacitive Reactance
The opposition that capacitors present to the change of voltage in AC circuits, inversely related to the frequency of the current and the capacitance.
Parallel Connection
A way of connecting electrical components in a circuit side by side, so each component is directly connected to the voltage source, and the voltage is the same across all components.
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