Is Kirchoff's Theorem Misunderstood in Relation to Power Absorption?

[Titan97]

According to Kirchoff

$$e=J(T,f)A$$

$e$ is the power emitted and $A$ is the power absorbed

If $E$ is the power supplied, can I say that

$$e=E-A$$

 

[Simon Bridge]

"A" is the power absorbed by what?

 

[Titan97]

by the object. I think i misunderstood the theorem.
A is the fraction of the power absorbed.