This is an electronic part manufactured by Yageo, specifically a Thick Film Resistor - SMD AEC-Q200 with the part number AC1210FR-071K13L. It is a surface-mount resistor package which is designed and calibrated to deliver precise resistive values in accordance with the AEC-Q200 standard for automotive electronic components. It has a resistance value of 71kO ±1%, a tolerance of ±5%, and a power rating of 0.125W per resistor. This part is ideally used for automotive applications requiring high resistance values in circuits with limited space.