Consider an arbitrary lumped network that has b branches and n nodes. In an electrical network, the branches are two-terminal components and the nodes are points of interconnection. Suppose that to each branch we assign arbitrarily a branch potential difference W k and a branch current F k for k = 1 , 2 , … … , b , and suppose that they are measured with respect to arbitrarily picked associated reference directions. If the branch potential differences W 1 , W 2 , … … , W b satisfy all the constraints imposed by KVL and if the branch currents F 1 , F 2 , … … , F b satisfy all the constraints imposed by KCL, then