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Since the early 1990s, Military specifications for resistors have gradually implemented acquisition reform. Consequently, the specifications no longer detail specific materials, processes, or design controls that must be used in the resistor manufacturing operation. (E.g., most resistor specifications changed from MIL-Rs to MIL-PRFs).

Considerable differences exist between the materials and process controls used for each resistor style.  A large wirewound resistor, for example, is manufactured dramatically different from a chip capacitor. However, some generalizations can still be made about typical construction materials and design controls. These are discussed individually under the "construction" information Resistors Derating section.