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
D.C. variable bench supply (a bench power supply usually refers to a power supply capable of supplying a variety of output voltages useful for BE (bench testing) electronic circuits, possibly with continuous variation of the output voltage, or just some preset voltages; a laboratory (lab) power supply normally implies an accurate bench power supply, while a balanced or tracking power supply refers to twin supplies for use when a circuit requires both positive and negative supply rails).