Opening the switch removes the source and but leaves a closed path through the inductor and . Set the new time origin at switch-off. Inductor current continuity gives . Since the two parallel branches are now isolated, Kirchhoff's current law gives , and . Thus
All the initially stored magnetic energy is ultimately converted to Joule heating in :
Direct integration of gives the same result. The initial shared voltage is ; its reversal drives the return current. The ideal circuit permits this transient voltage; real switching would also be limited by stray capacitance, breakdown and other parasitic effects.

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