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Voltage drops don't have polarity in the sense of a positive or negative charge. The term 'polarity', when applied to voltage drops, describe the sense or the direction in which that voltage drop is acting within the circuit. The rule is that a voltage drop always acts in the opposite direction to the current which causes it. An example of when it's necessary to know the polarity (direction) of a voltage drop is when applying Kirchhoff's Laws or other network theorems to solve a circuit

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Q: What is the necessary to know the polarity of voltage drop across a resistance?
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