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Kirchhoff’s law is applicable to both AC and DC circuits. It is not applicable for time varying magnetic fields.
Kirchhoff’s Current Law (KCL)
It states that the amount of current flowing into a node or junction is equal to the sum of the currents flowing out of it
Kirchhoff’s Voltage Law (KVL)
It states that the sum of the voltages or electrical potential differences in a closed network is zero.
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