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Any black box containing resistances only and voltage and current sources can be replaced by an equivalent circuit consisting of an equivalent current source in parallel connection with an equivalent resistance.Edward Lawry Norton
For alternating current (AC) systems the theorem can be applied to reactiveimpedances as well as resistances. The Norton equivalent circuit is used to represent any network of linear sources and impedances at a given frequency.
To find the Norton equivalent of a linear time-invariant circuit, the Norton current Ino is calculated as the current flowing at the two terminals A and B of the original circuit that is now short (zero impedance between the terminals). The Norton resistance Rno is found by calculating the output voltage Vo produced at A and B with no resistance or load connected to, then Rno = Vo / Ino; equivalently, this is the resistance between the terminals with all (independent) voltage sources short-circuited and independent current sources open-circuited (i.e., each independent source is set to produce zero energy). This is equivalent to calculating the Thevenin resistance.
When there are dependent sources, the more general method must be used. The voltage at the terminals is calculated for an injection of a 1 ampere test current at the terminals. This voltage divided by the 1 A current is the Norton impedance Rno (in ohms). This method must be used if the circuit contains dependent sources, but it can be used in all cases even when there are no dependent sources.
A Norton equivalent circuit is related to the Thévenin equivalent by the equations:
An original circuit and its Thévenin and Norton equivalents have the same voltage between the two open-circuited terminals, and the same short-circuited current in between.
^Mayer, Hans Ferdinand (1926). "Ueber das Ersatzschema der Verstärkerröhre" [On equivalent circuits for electronic amplifiers]. Telegraphen- und Fernsprech-Technik (in German). 15: 335–337.