The potential difference between the terminals of a voltage source when it is not
connected to an external circuit is the electromotive force (E.M.F) of that source. The
symbol ε will be used for the electromotive force. When an external circuit is
connected to the source the potential difference V between the terminals will drop
below its open circuit value. The difference between ε and V is caused by the
internal resistance r of the source. The value of V will be:
V Ir = − ε
where Ι is the current through the external circuit.