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When the accuracy-related penalty applies, interest on the penalty accrues from the:
Ohmmeter
An electrical instrument used to measure the resistance of a component or circuit, aiding in troubleshooting and electrical work.
Field Coils
Used in electric motors and other electrical devices to flow current through to establish an electromagnetic field.
Armature Windings
Coils of wire wound around the armature of an electric machine (such as a motor or generator) which are responsible for generating magnetic fields when current passes through them.
Field Windings
These are coils of wire within an electric motor or generator that create a magnetic field when electricity passes through them.
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