Norton's theorem holds, to illustrate in DC circuit theory terms (see that image): Norton's theorem holds, to illustrate in DC circuit theory terms (see that image): For alternating current (AC) systems the theorem can be applied to reactive impedances as well as resistances. The Norton equivalent circuit is used to represent any network of linear sources and impedances at a given frequency. Norton's theorem and its dual, Thévenin's theorem, are widely used for circuit analysis simplification and to study circuit's initial-condition and steady-state response. Norton's theorem was independently derived in 1926 by Siemens & Halske researcher Hans Ferdinand Mayer (1895–1980) and Bell Labs engineer Edward Lawry Norton (1898–1983).