Abstract: A thick film resistance element is disclosed which is especially suited for use on hybrid circuit subassemblies, which resistance element includes both coarse and fine adjustment, such as by laser beam trimming operation. The resistance element includes a first segment having a given resistance value per unit area and a second segment abutting the first segment along one edge thereof. The second segment includes a resistance material with a differing resistance value per unit area than exhibited by such first segment. In the trimming operation, a laser beam cuts a longitudinal slot in the segment with the higher resistance point below the desired value. The laser beam then cuts a similar longitudinal slot in the other segment to a point where the desired resistance value is obtained.