Basic Voltage Divider circuit -
Let's say your truck makes 14 volts when it's running. But you want 5.0V so you can supply a sensor with it's power.
Look at the first pic. For resistor A, you will use 360 ohms, and for resistor B you use 200. Now the "lower voltage" side will give you 5 volts.
But what we really need this for is turning a variable resistor sensor (milliamp) sensor into a 0-5V sensor. By selecting the right Resistor A, we can output variable voltage to EFILive or the factory EGR signal wire. Normally it will be about 200-500 ohms.