Armor penetration.

[|Revenge|]

does it affect magic? will i do more damage with fire barrage to armored enemies if i put points into perception?

[Beholder]

Yes, Perception affects spells too, both their Accuracy (if projectile) and Armor Penetration.

[funkmonster7]

Oh wow, I didn't know armor pen works on spells too. That's good to know.