The document discusses Thevenin's theorem for AC networks. It defines Thevenin's theorem as stating that any linear AC network seen between two terminals can be replaced by a single voltage source (Vth) in series with a single impedance (Zth). It then provides steps to calculate the Thevenin equivalent circuit for a given network: 1) remove the load, 2) calculate the open circuit voltage Vth, 3) simplify the network, 4) calculate the input impedance Zth, and 5) replace the network with the equivalent Vth and Zth. An example network is also worked through as an illustration.