Practical switches fall short of this ideal; as the result of roughness and oxide films, they exhibit contact resistance, limits on the current and voltage they can handle, finite switching time, etc. The ideal switch is often used in circuit analysis as it greatly simplifies the system of equations to be solved, but this can lead to a less accurate solution. Theoretical treatment of the effects of non-ideal properties is required in the design of large networks of switches, as for example used in telephone exchanges.