A source resistor and a load share one loop, so the same current sets both voltage drops and both power terms. Exact arithmetic here means exact results for the stated model inputs; measured inputs still carry uncertainty and significant-figure limits.

highlighted = computed this step

A source resistor spends part of the source voltage

This is still a DC circuit model. The source resistor is an explicit element, so the load only receives the voltage left after the source-resistor drop.

Vs=Vsource resistor+VLV_s = V_{\text{source resistor}} + V_L
Source and loadThe source resistor and load share one loop.24 V4 ohm4 ohmA3 A3 A+-12 V+-12 Voutputload

Each row splits voltage across source and load

Equal source and load resistances make a clean half-and-half voltage split, but the current is still computed from the total series resistance.

VsRsRLIVs dropVL12 V6 ohm6 ohm1 A6 V6 V24 V4 ohm4 ohm3 A12 V12 V30 V5 ohm5 ohm3 A15 V15 V\begin{array}{c|c|c|c|c|c}V_s&R_s&R_L&I&V_s\text{ drop}&V_L\\12\ \text{V}&6\ \text{ohm}&6\ \text{ohm}&1\ \text{A}&6\ \text{V}&6\ \text{V}\\24\ \text{V}&4\ \text{ohm}&4\ \text{ohm}&3\ \text{A}&12\ \text{V}&12\ \text{V}\\30\ \text{V}&5\ \text{ohm}&5\ \text{ohm}&3\ \text{A}&15\ \text{V}&15\ \text{V}\\\end{array}
Source-load voltage splitThe middle row splits the source voltage evenly.24 V4 ohm4 ohmA3 A3 A+-12 V+-12 Voutputload

The same current gives useful and source-resistor watts

The load watts and source-resistor watts both come from the same loop current. There is no separate hidden current path.

IPsourcePRsPL1 A12 W6 W6 W3 A72 W36 W36 W3 A90 W45 W45 W\begin{array}{c|c|c|c}I&P_{\text{source}}&P_{R_s}&P_L\\1\ \text{A}&12\ \text{W}&6\ \text{W}&6\ \text{W}\\3\ \text{A}&72\ \text{W}&36\ \text{W}&36\ \text{W}\\3\ \text{A}&90\ \text{W}&45\ \text{W}&45\ \text{W}\\\end{array}
Source-load power splitThe middle row spends equal power in source resistor and load.24 V4 ohm4 ohmA3 A3 A+-12 V+-12 Voutputload

The rendered row closes the energy budget

For the rendered row, the source provides 72 watts. The source resistor and load each receive 36 watts.

24 V3 A=72 W,36 W+36 W=72 W24\ \text{V}\cdot3\ \text{A}=72\ \text{W},\quad 36\ \text{W}+36\ \text{W}=72\ \text{W}
Source-load closureThe rendered row closes both voltage and power.24 V4 ohm4 ohmA3 A3 A+-12 V+-12 Voutputload

Every ampere and every watt has one accounted path

The source resistor is not a vague loss term. It is a circuit element with a voltage drop, a current, and a power term that must appear in the same ledger as the load.

VRs+VL=Vs,PRs+PL=PsourceV_{R_s}+V_L=V_s,\quad P_{R_s}+P_L=P_{\text{source}}
Source-load auditThe voltage and power ledgers use the same loop.24 V4 ohm4 ohmA3 A3 A+-12 V+-12 Voutputload