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There are 2 on that board, some sort of meter?
It's a current sense resistor. That why it has a small value, high precision and is connected to large traces on the PCB. RS (resistor sense) as opposed to R1, R2, etc.
This appears to be the type: SL1, SL2, SL3, TSL::Current Sense Resistors::KOA Speer Electronics::Your Passive Component Partner.