Time constant $= \frac{L}{R}$ $\therefore\ \ \ \ \left\lbrack \frac{L}{R} \right\rbrack = \lbrack T\rbrack$ $\therefore\ \ \ \ \left\lbrack \frac{R}{L} \right\rbrack = \lbrack T^{- 1}\rbrack$
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Ph.D. in Physics with 19+ years of teaching experience.