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To determine the Thévenin resistance, remove the external electrical load and set each independent electrical source to zero in the circuit model. A zero ideal voltage source enforces zero electric potential difference, so replace it by a short connection. A zero ideal current source enforces zero electric current, so replace it by an open connection. Retain every resistor, including any explicitly modeled supply electrical resistance. Turning an actual power supply's front-panel control to zero is not evidence that it physically becomes an ideal wire.

Retain every dependent electrical source and its controlling variable: its response to an electrical test source is part of the network's electrical resistance. Impose terminal voltage $v_t$ with an electrical test source and calculate $j_t$ entering the suppressed network at $a$. For a nonzero test yielding a finite ratio,Alternatively inject a known entering electric current and solve for $v_t$. The test electric current is opposite to the delivered-current convention of the original Thévenin terminal response. ^[ref]

For an original illustration, put a positive resistor $R$ across $a,b$ and a dependent electrical source in parallel that injects electric current $g{v}_t$ from $b$ toward $a$, where $g$ has units of electrical conductance. Its control is the same terminal voltage $v_t$. Kirchhoff's current law givesWith $R=1\mathrm{k\Omega }$ and $g=0.5\mathrm{mS}$, a $1\mathrm{V}$ test draws $0.5\mathrm{mA}$, giving $R_{\mathrm{th}}=2\mathrm{k\Omega }$. Removing the dependent electrical source would falsely give $1\mathrm{k\Omega }$. With $g=2\mathrm{mS}$, the model instead has $R_{\mathrm{th}}=-1\mathrm{k\Omega }$; with $g=1\mathrm{mS}$ it draws zero test electric current for any imposed voltage and has no finite ratio. An active physical realization requires a supply and has a limited operating range.

For a finite nonzero $R_{\mathrm{th}}$ and a well-defined short-circuit response, $I_{\mathrm{sc}}=V_{\mathrm{oc}}/R_{\mathrm{th}}$. Thus $R_{\mathrm{th}}=V_{\mathrm{oc}}/I_{\mathrm{sc}}$ is usable when $I_{\mathrm{sc}}\ne 0$. A source-free positive resistor has both $V_{\mathrm{oc}}=0$ and $I_{\mathrm{sc}}=0$, so this quotient cannot reveal its electrical resistance; an electrical test source can.

Thévenin's theorem replaces the terminal behavior of a linear resistive circuit by an ideal voltage source in series with a Thévenin resistance, whenever its terminal electric potential difference is a well-defined affine function of the delivered electric current. Fix terminals $a,b$, write $V=\varphi (a)-\varphi (b)$, and take $I$ positive out of the network at $a$ into the electrical load, returning through $b$. ThenThe open-circuit voltage $V_{\mathrm{oc}}$ is the intercept at $I=0$; $-R_{\mathrm{th}}$ is the slope. Thus two parameters predict what happens when many different electrical loads are connected. The Wheatstone bridge detector loading calculation uses precisely this replacement to find the detector reading even when the bridge's two voltage dividers interact through its detector.

For example, a $12\mathrm{V}$ ideal voltage source with $2\mathrm{k\Omega }$ above and $4\mathrm{k\Omega }$ below a voltage divider junction supplies $V_{\mathrm{oc}}=8\mathrm{V}$ and $R_{\mathrm{th}}=\frac{4}{3}\mathrm{k\Omega }$ at that junction relative to the lower terminal. Attaching a $4\mathrm{k\Omega }$ electrical load reduces its voltage to $6\mathrm{V}$ and draws $1.5\mathrm{mA}$. The equivalent explains why an unloaded divider ratio alone cannot predict a loaded output.

The equivalence concerns the chosen terminals, including the power $VI$ delivered there. It does not identify internal branch electric currents or internal Joule heating. At open circuit the original divider still draws $2\mathrm{mA}$ from its $12\mathrm{V}$ supply, while the equivalent's series branch carries no electric current. ^[ref]

With the passive sign convention applied to the network, its entering electric current is $J=-I$, and the same relation becomes $V=V_{\mathrm{oc}}+J{R}_{\mathrm{th}}$. The electrical load uses the passive sign convention with entering electric current $I$, so it absorbs power $VI$. A positive delivered electric current therefore produces a voltage drop for positive $R_{\mathrm{th}}$; changing the reference direction without changing the equation would give the wrong sign.

The reason is linearity of Ohm's law, Kirchhoff's current law, Kirchhoff's voltage law, and the constitutive relations of any linear dependent electrical sources. Solve once at $I=0$ with the independent electrical sources present. Subtract this solution from a solution with prescribed delivered electric current $I$: the fixed independent electrical sources cancel, leaving a homogeneous linear network whose terminal voltage change is proportional to $I$. This is a short superposition principle argument for an affine function; the fixed offset need not vanish.

The qualification about a well-defined response matters. An ideal voltage source alone has $R_{\mathrm{th}}=0$. An ideal nonzero current source alone constrains $I$ and does not have a finite open-circuit voltage or a representation $V=V_{\mathrm{oc}}-I{R}_{\mathrm{th}}$ with finite coefficients. Linear dependent electrical sources can give negative resistance, and singular ideal networks may fail to have a unique finite response. Neither a finite nor a strictly positive passive $R_{\mathrm{th}}$ follows merely from calling an electrical circuit linear. ^[ref]