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Which statement best describes the sign convention used when applying Kirchhoff's Voltage Law to a loop?

AEvery voltage is always taken as positive regardless of direction
BVoltage changes are assigned signs depending on whether one moves from lower to higher potential or higher to lower potential
COnly source voltages are counted; resistor drops are ignored
DSigns are needed only for current, not for voltage
Answer & Solution
Correct answer: B. Voltage changes are assigned signs depending on whether one moves from lower to higher potential or higher to lower potential
In KVL, signs depend on the direction of traversal across each element and the marked polarity. Moving from negative to positive is a rise; from positive to negative is a drop. That is why algebraic signs are essential.
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