This part is a kind of semiconductor called P5KPL-AM.
Function of this product has Motherboard Manual.
Manufacturers : ASUS
Image and pinout :

Some of the text within the PDF file :
Motherboard P5KPL-AM http:// E4416 Third Edition V3 January 2009 Copyright © 2009 ASUSTeK Computer Inc. All Rights Reserved. No part of this manual, including the products and software described in it, may be reproduced, transmitted, transcribed, stored in a retrieval system, or translated into any language in any form or by any means, except documentation kept by the purchaser for backup purposes, without the express written permission of ASUSTeK Computer Inc. (“ASUS”). Product warranty or service will not be extended if: (1) the product is repaired, modified or altered, unless such repair, modification of alteration is authorized in writing by ASUS; or (2) the serial number of the product is defaced or missing. ASUS PROVIDES THIS MANUAL “AS IS” WITHOUT WARRA [ ... ]
P5KPL-AM PDF Datasheet Download
