Kirchhoff’s rules correspond to concepts that we have already covered, but allow us to easily model more complex circuits, for instance, those where there is more than one path for the current to take...Kirchhoff’s rules correspond to concepts that we have already covered, but allow us to easily model more complex circuits, for instance, those where there is more than one path for the current to take. Kirchhoff’s rules refer to “junctions” and “loops”. Junctions and loops depend only on the shape of the circuit, and not on the components in the circuit.