Note that a right angle can be rotated into a right angle.
Also note that B = L by the converse of Euclid's parallel postulate.
AN_NCP = L .
By mirror reflection, we obtain the analogous formula for the altitude of the SCP from due south: are, respectively,
AS_SCP = L .
Note we count south latitudes as positive as we usually do. However, counting them as negative allows for more general formulae to be obained relating declination (dec or δ), altitude, and latitude.
Note also in the Northern Hemisphere/Southern Hemisphere SCP/ the NCP is below the horizon, and so its altitude is negative.