Abstract: A bar-type film resistor (40) is adjusted to a high degree of precision by longitudinally offset plunge cuts (41, 42 and 43) extending from alternately opposite edges (29, 49) into the resistive layer (13), by a trim cut (46) which extends from the most recently made plunge cut (43) longitudinally through the resistor (40), and by a shave cut (47) which is coextensive with the trim cut and preferably overlapping therewith. The trim cut (46) and any shave cut (47) are located at a predetermined distance from a reference edge (29). The most recently completed plunge cut extends from its starting edge (29) into the resistive layer (13) to distances greater than those at which the trim cut and the shave cut are to be located.