AC Thevenin's TheoremAny combination of sinusoidal AC sources and impedances with two terminals can be replaced by a single voltage source e and a single series impedance z. The value of e is the open circuit voltage at the terminals, and the value of z is e divided by the current with the terminals short circuited. In this case, that impedance evaluation involves a seriesparallel combination.

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AC Thevenin ExampleTo replace a network by its Thevenin equivalent, compute the Thevenin voltage: the output of the voltage divider formed by Z_{1} and Z_{3} . The Thevenin impedance is the impedance looking back from AB with V_{1} replaced by a short circuit and is therefore a a seriesparallel combination.

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