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It helps clarify the formula.

For example, if we write the following: UAB, we are specifying the potential at point A in a circuit, when measured with reference to point B, and not the other way around. If we write IA, then we are specifying the current flowing through line A, as opposed to through lines B or C. We can also identify individual resistances, by labelling them as R1, R2, R3, etc.

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Q: What is the purpose of using subscripts in electrical formulas?
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