Milliman’s theorem is named after Jacob Millman who proved the theorem as a simpler solution to the circuits that helps in computing the voltage at the end of parallel branched circuit. When the voltage source is converted into current with the vice-versa possibility, this theorem is used to network the combination of both voltage and current sources.

As the name suggest, this theorem is only applied between the voltages and branched current in parallel with no elements of the resistance between the sources.

The Theorem states, “Number of current sources in parallel can be changed by the algebraic sum of the single source currents as a single source current where source resistant is the arrangement of individual source resistance in parallel.