Thevenin's theorem allows us to convert any single port linear bilateral network into an appropriate voltage source (Eth) in series with an appropriate impedance (Zth). Norton's theorem is similar, except that the equivalent consists of a current source (In) in parallel with an impedance (Zn).
Reference: AC Electrical Circuit Analysis, Chapter 5 Section 4.
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AC Electrical Circuit Analysis: Thevenin's Theorem | NatokHD