In 1847, G. R. Kirchhoff extended the
use of Ohm's law by developing a simple concept concerning the voltages
contained in a series circuit loop. Kirchhoff's voltage law states:
"The algebraic sum of the voltage drops in any closed path in
a circuit and the electromotive forces in that path is equal to zero."
To state Kirchhoff's law another way, the voltage drops and voltage
sources in a circuit are equal at any given moment in time.