RMS stands for “Root Mean Square”. The mathematical expression is shown here – it is the square root of the mean of the sum of the squares. In purely physical terms, one may think of the heat generated when a DC voltage is applied to a resistor (R). The heating power is simply V²/R, or its equivalent I²R. If an AC signal is applied across the same resistor, the temperature of the resistor will be exactly the same for the RMS values of the voltage and currents applied to and flowing within the resistor as the DC values. RMS represents the effective, or heating value, of the AC signal.