Floating potential equipment for simultaneous and measurement of voltage V and current I along with their rms values using Pocket-CASSY (524 006, 524 018), Mobile CASSY 2 (524 005W), the universal physics measuring instrument (531 835) or universal chemistry measuring instrument (531 836). It can therefore also be used for power and resistance measurement and determination of characteristics. Pocket-CASSY also cos φ between voltage V and current I in AC circuits and thus allows the measurement of active power.