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I have come to refer to Kirchoff's Rules instead of Laws, reserving
the use of Law to stand for a basic 'truth' that cannot be derived
from a MORE basic truth. i.e. Conservation of Energy and of Charge
can be used to 'derive' the Loop and Junction 'rules'. 'Rules' are
handy results of more basic theory. I'm using Theory here to
represent the 'accepted' explanation rather than the 'proposed but
not yet accepted' explanation that some would prefer. Theory of
Evolution and Theory of Relativity are relevant here. These
could/should be called 'Laws' since they are generally accepted as
true and not derivable from more basic truths.