Can we select components voltage references randomly in order to write KVL? Why?

EBK ELECTRICAL WIRING RESIDENTIAL
19th Edition
ISBN:9781337516549
Author:Simmons
Publisher:Simmons
Chapter3: Determining The Required Number Of Branch Circuits, Lighting Outlets, And Receptacle Outlets
Section: Chapter Questions
Problem 14R: How is the load determined for outlets supplying specific appliances? See NEC 220.14....
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Can we select components voltage references randomly in order to write KVL? Why?

 

*please write it using keybord NOT handwriting*

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KVL and KCL
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