Since a controlled source acts at its terminals in the same manner as does an independent source, source conversion and application of KCL and KVL relations are treated identically for both types of sources. Because the strength of a controlled source depends on the value of a voltage or current elsewhere in the network, a constraint equation is written for each controlled source. After combining the constraint equations with the loop or nodal equations based on treating all sources as independent sources, the resultant set of equations are solved for the unknown current or voltage variables.