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A resistance decade box or resistor substitution box is a unit containing resistors of many values, with one or more mechanical switches which allow any one of various discrete resistances offered by the box to be dialed in.

In physics, a post office box (PO Box) is a laboratory instrument used to measure the resistance of a material. It's similar to a Wheatstone bridge and is used to examine the characteristics of an electric path. A PO Box is a rectangular box made of an insulating material, such as wood or plastic, with two metal terminals on opposite sides. The terminals are connected to a battery and a galvanometer, which measures the flow of electrical current through the material. The box also contains coils of wire that are wound non-inductively and mounted in the body of the box. The resistance arms have a number of coils from 1 to 5000 ohms, plus a plug for infinite resistance. The ratio arms are each 5, 10, or 20 ohms. 

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A resistance box is a rheostat, or device that maintains specific electrical currents, and is a key component in electrical circuits. It's used for many purposes, including calibration, testing, and educational demonstrations. Resistance boxes are useful in laboratories, research facilities, and educational institutions.