Traditional ways of applying ampere-second and volt-second balances have commonly been adopted for calculating state variables of a converter. However, it becomes tedious and error prone when using complicated topologies having many inductors and capacitors. Therefore, to simplify the circuit analysis, a reactive component elimination method has been proposed in this letter to be applied for all converter topologies. To demonstrate the method, current and voltage stresses of a coupled-inductor impedance-source inverter have been determined using both the traditional and the proposed methods. Their subsequent comparison confirms the effectiveness of the proposed method.