Sign Conventions for the Applications of Kirchhoff s Law #8211; For the application of Kirchhoff s laws, following sign conventions are to be considered: (i) The change in potential in traversing a resistance in the direction of current is #8211; IR while in the opposite direction is + IR. (ii) The change in voltage in traversing an inductor in the direction of current is -LdI/dt while in opposite direction it is + Ldi/dt