The AC0805JR-07100KL is an SMD 18-watt resistor made by Yageo. It is a thick-film resistor, meaning the resistance is formed by an even layer of electrically resistive material. It has a resistance of 100K ohms with a tolerance of 5%. This resistor is AEC-Q200 certified, which means it has undergone rigorous testing and meets specific quality and safety standards, making it suitable for automotive electronics applications.