After boron implantation into n‐type silicon the shapes of the MOS C–V curves differ considerably from those of non‐implanted samples. A general equivalent network is presented. Beside the p‐n junctions other components due to lateral current flow are included in this network. Admittance and crosstalk experiments verify the proposed model. The data evaluation according to this model allows the destruction‐free determination of the spreading resistance and a control of the implantation data.