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Ohm's law states that an Ohmic conductor has electric current proportional to its applied electric potential difference, with constant electrical resistance under fixed material conditions:Here $V=\varphi (A)-\varphi (B)$ is the terminal electric potential difference, and positive $I$ enters at $A$ and exits at $B$. This sign convention makes $VI$ the electrical power absorbed. The straight-line relation through the origin lets one constant predict the response at many applied electric potential differences. Merely defining $R=V/I$ at one nonzero operating point does not establish Ohm's law: a component may have a ratio that varies with applied electric potential difference. Material and temperature must be specified and held fixed; many components have a nonlinear response. ^[ref].

For the ideal resistor model $R=2\Omega$ at electric potential difference $V=5\mathrm{V}$,This power is converted to internal energy by Joule heating; a watt is a joule per second. If the model holds for time $10\mathrm{s}$, the transferred energy is $125\mathrm{J}$. Doubling electric potential difference doubles electric current and quadruples power for the same fixed $R$. The model keeps material temperature fixed even while calculating Joule heating; appreciable changes in temperature may require a changing electrical resistance. ^[ref].

In 1827, Georg Ohm published his mathematical account of electrical transport in Die galvanische Kette, mathematisch bearbeitet. On printed page 36, his relation $S=A/L$ expresses electric current in terms of total driving tension and a reduced length incorporating electrical conductivity and geometry. This is historical notation: his $A$ is not the wire cross-sectional area used here, and his $L$ is not simply the wire's physical length. The striking idea is that material response and geometry can be combined into one quantity governing an electrical circuit. ^[ref].