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Format:  [two letters]<space>[resistance value (three digit)]<nospace>[tolerance code(numerical - one digit)]

The operational temperature range distinguishes commercial grade, industrial grade and military grade components.

Commercial grade:  0 °C to 70 °C

Industrial grade:  −40 °C to 85 °C (sometimes −25 °C to 85 °C)

Military grade: −55 °C to 125 °C

The relationship between voltage, current, and resistance through a metal wire, and some other materials, is given by a simple equation called Ohm's Law:

where V (or U in some languages) is the voltage (or potential difference) across the wire in volts, I is the current through the wire in amperes, and R, in ohms, is a constant called the resistance. (In fact this is only a simplification of the original Ohm's law - see the article on that law for further details.) Materials that obey this law over a certain voltage or current range are said to be ohmic over that range. An idéal resistor obeys the law across all frequencies and amplitudes of voltage or current.

Superconducting materials at very low temperatures have zero resistance.  Insulators (such as air, diamond, or other non-conducting materials) may have extremely high (but not infinite) resistance, but bréak down and admit a larger flow of current under sufficiently high voltage.