This part of IEC 60477 applies to resistors intended as laboratory AC resistors for use over a range of frequencies from DC up to a stated frequency which is not in excess of 1 MHz. Such resistors are hereinafter referred to as "AC resistors".

In addition to satisfying the requirements of IEC 60477‑1, resistors satisfying the requirements of this document are designed to have a small variation of resistance and a small phase displacement over the stated frequency range.