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== Process ==
Performing a source transformation consists of using [[Ohm's law]] to take an existing [[voltage source]] in [[series circuit|series]] with a [[resistor|resistance]], and replacing it with a [[current source]] in [[parallel circuit|parallel]] with the same resistance, or vice versa. The transformed sources are considered identical and can be substituted for one another in a circuit.<ref name="Nilsson">Nilsson, James W., & Riedel, Susan A. (2002). ''Introductory Circuits for Electrical and Computer Engineering''. New Jersey: Prentice Hall.</ref>.
Source transformations are not limited to resistive circuits. They can be performed on a circuit involving [[capacitors]] and [[inductors]] as well, by expressing circuit elements as impedances and sources in the [[frequency ___domain]]. In general, the concept of source transformation is an application of [[Thévenin's theorem]] to a [[current source]], or [[Norton's theorem]] to a [[voltage source]]. However, this means that source transformation is bound by the same conditions as Thevenin's theorem and Norton's theorem; namely that the load behaves linearly, and does not contain dependent voltage or current sources.
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