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firstly, voltage drops across a load. but, remember that voltage indicates an electrical potential; so that the sum of the drops across the loads in circuit will be equal to the total voltage of that circuit. ENERGY
secondly, and more relevant here, is that when current flows through a resistor, heat is a product. of course, the heat could be considered a by-product, it just depends on how you look at it. and in the case of a motor, while heat is produced, so is mechanical motion.