The document shows the step-by-step working to calculate the value of a shunt resistor used with a moving coil meter that has an internal resistance of 12 ohms and a full scale deflection of 22mA, when measuring 20 amps. It first calculates the current through the shunt resistor. It then calculates the voltage drop across the meter. Finally, it uses Ohm's law to calculate the value of the shunt resistor as 0.0132 ohms.