Internal resistance model of a source of voltage, where ε is the electromotive force of the source, R is the load resistance, V is the voltage drop across the load, I is the current delivered by the source, and r is the internal resistance.
In electrical engineering, a practical electric power source which is a linear circuit may, according to Thévenin's theorem, be represented as an ideal voltage source in series with an impedance. This impedance is termed the internal resistance of the source. When the power source delivers current, the measured voltage output is lower than the no-load voltage; the difference is the voltage drop (the product of current and resistance) caused by the internal resistance. The concept of internal resistance applies to all kinds of electrical sources and is useful for analyzing many types of circuits.
https://en.wikipedia.org/wiki/Internal_resistance
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