Examlex
For each of the following, identify in column 1 the category to which the account belongs, in column 2 the normal balance for the account, in column 3 the financial statement that the account in which the account balance is reported, and in column 4 the account's nature (permanent/temporary).
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Start Capacitor
A temporary capacitor that increases the starting torque of a motor by introducing a leading current to the auxiliary winding.
Auxiliary Winding
A secondary winding in a motor or transformer used to provide additional electrical pathways or support the main winding.
Locked-Rotor Starting
A method of starting electric motors where the rotor is prevented from turning initially, causing high starting torque and current.
Induction Motor
An electric motor that operates by inducing an electromagnetic field in the rotor, rather than through direct electrical connection.
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