The Thévenin-equivalent resistance "R"Th is the resistance measured across points A and B "looking back" into the circuit. The resistance is measured after replacing all voltage- and current-sources with their internal resistances. That means an ideal voltage source is replaced with a short circuit, and an ideal current source is replaced with an open circuit. Resistance can then be calculated across the terminals using the formulae for series and parallel circuits. This method is valid only for circuits with independent sources. If there are dependent sources in the circuit, another method must be used such as connecting a test source across A and B and calculating the voltage across or current through the test source.