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After the entry is made to record the overhead applied, if the balance in the overhead account is a debit, more overhead was actually incurred than was debited to the Work in Process account during the period.
Revolving Armature
An armature that rotates within a magnetic field in a generator or motor, converting electrical energy to mechanical energy, or vice versa.
Power Output
The total amount of power, usually measured in watts, that a device can produce or supply.
Induced Voltage
The voltage generated in a conductor or coil due to a changing magnetic field according to Faraday's law of electromagnetic induction.
Field Discharge Resistor
A resistor used to safely discharge stored energy from the field winding of a motor or generator during shutdown.
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