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
In a multiple output power supply it is sometimes awkward to have every output voltage spot-on. Power supply centering refers to this. This is often due to things like needing a full integer wind on a transformer. So, although the voltage might be well regulated, the nominal voltage can be slightly off.