When a current I flows through a resistance R , the rate of dissipation of electrical energy as heat is IR² . If an alternating potential difference V=V₀ sin ωt is applied across a resistance, the...When a current I flows through a resistance R , the rate of dissipation of electrical energy as heat is IR² . If an alternating potential difference V=V₀ sin ωt is applied across a resistance, then an alternating current I=I₀ sin ωt will flow through it, and the rate at which energy is dissipated as heat will also change periodically.