Basically, the user of this technique alters the ratio of Yin and Yang in an ordinary lightning technique where he makes Yin more dominant than Yang, that same method is applied to amaterasu. This makes the lightning attack the physical energy, Yang. Thus, it can pierce through anything physical. As for insulators, it's just like amaterasu, it cannot be insulted or stopped. The only way of countering it is completely avoiding the technique. It is noted to go as fast as the user can push it, so the speed of the technique depends heavily on the user. This technique bares the voltage of 25 megavolts, which is enormous.