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**Thevenin’s Theorem:** Any two terminal circuit having number of linear impedance and sources (voltage, current, dependent, independent) can be represented by a simple equivalent circuit consisting of a single voltage source V_{Th} in series with an impedance Z_{Th}, where the source voltage V_{Th }is equal to the open circuit voltage appearing across the two terminals due to internal sources of circuit and the series impedance Z_{Th} is equal to the impedance of the circuit while looking back into the circuit across the two terminals, when the internal independent voltage sources are replaced by short-circuits and independent current sources by open circuits.

**Stepwise Procedure for applying Thevenin’s theorem to simple circuits:**

Step I: Identify the load branch (RL): It is the branch whose current is to be determined.

Step II: Calculation of VTh: Remove RL and find open circuit voltage across the load terminals A and B, which are now open due to removal of RL.

Step III: Calculation of RTh: It is the resistance between the open circuited load terminals A & B while looking back into the network with all independent voltage sources replaced by short-circuit & all independent current sources replaced by open-circuit.

Step IV: Thevenin’s equivalent circuit:

Step V: Determination of Load current: