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Consider the simple circuit shown below
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What is V2?
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From the figure it is clear that V1=V
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Applying Kirchoff current law to node V1
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 ..............................................................(1)
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where i is as shown. Using V1=V in (1) we get
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 ...............................................................(2)
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To find i:
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Thevenin equivalent resistance Req is given by
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Req = R || (R + R)
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Hence , 
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Using (2)
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Or 
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KIRCHOFF'S LAW