- This is used to calculate limits of the form $\lim _{x \rightarrow c} \frac{f(-x)}{g(x)}$, where $c$ is an extended real number, ie. $c$ is either a real number or $\pm \infty$.
- Special case: Suppose $f(x)$ and $g(x)$ are continuously differentiable functions in some interval I containing $C$.
- Also, assume that $f(c)=g(c)=0$.
- And, $ ~ g^{\prime}(c) \neq 0$.