This is an AC0805FR-072K32L thick film resistor, manufactured by Yageo. It is an SMD resistor with a 2.32 ohm resistance, a power rating of 1/8 watt, and a tolerance of 1%. This resistor is part of Yageo’s AEC-Q200 series, which is a product line designed specifically for automotive applications. This particular resistor is designed to handle high power and temperature requirements in automotive electronics, and is suitable for use in airbag control systems, engine management systems, and transmission control systems.