Norton's theorem states that any linear electrical network with voltage and current sources and resistances can be simplified to an equivalent circuit consisting of a single current source in parallel with a single resistor. The current source, known as the Norton equivalent current, is equal to the short-circuit current at the terminals of the network, while the Norton equivalent resistance is the resistance seen from the terminals when all independent sources are turned off. This theorem is particularly useful for analyzing complex circuits by simplifying them into more manageable forms.
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