In electrical engineering, electrical terms are associated into pairs called duals. A dual of a relationship is formed by interchanging voltage and current in an expression. The dual expression thus produced is of the same form, and the reason that the dual is always a valid statement can be traced to the duality of electricity and magnetism.
Here is a partial list of electrical dualities:
The use of duality in circuit theory is due to Alexander Russell who published his ideas in 1904.