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Internal Impedance
The opposition exhibited by a circuit element (cell or battery) to the flow of an alternating current (a/c.) of a particular frequency as a result of resistance, induction and capacitance.
 
Internal Resistance (IR)
The opposition exhibited by a circuit element to the flow of direct current (D.C.). In a cell, the internal resistance is the sum of the ionic and electronic resistances of the cell components.
 
IR Drop
A voltage drop associated with the electrical resistance (R) of a battery or current flow (I). The voltage drop is the product of the current (in amperes) and the resistance (in ohms).