1. A method of establishing matrix coefficients in a circuit simulation system, comprising the steps of: retrieving conductance elements corresponding to at least one matrix coefficient; storing each conductance element in at least one component model structure; building a data structure having plural nodes, each node corresponding to a matrix coefficient and having at least one pointer associated therewith: referencing at least one pointer in each respective node of said data structure from the data structure to at least one of said conductance elements which are stored in at least one of the component model structures and which correspond to the matrix coefficient of the respective node; and determining at least one of said matrix coefficients utilizing the respective nodes of said data structure that correspond to the matrix coefficients being established.