A short-open-thru (SOT) numerical de-embedding technique is proposed and studied in this work. In particular, a generalized methodology for circuit model development is derived for the extraction of accurate circuit parameters over a wide range of frequency. The entire de-embedding process is described, and the circuit model development strategy is explained step-by-step. A variety of electrically small planar circuit elements, such as microstrip line (MSL) gap discontinuities, step discontinuities, and via-holes in two-layered substrate discontinuities, are numerically de-embedded and extracted conventional circuit model parameters are compared with results generated by a recently published short-open-load (SOL) technique. In addition, the circuit parameters extracted by the proposed generalized decomposition technique are comparatively studied through both SOT and SOL methods. The outcomes confirm that the circuit parameters extracted by the proposed circuit model has better model behavior over a wide range of frequency as opposed to those coming out of its conventional counterpart. Furthermore, the SOT technique-based circuit parametrization provides better stability as compared to the SOL scheme. Numerical convergence over a wide range of frequency is demonstrated for each example. Finally, a third-order Chebyshev end-coupled filter is designed by the proposed technique. Its equivalent circuit model, full-wave electromagnetic (EM) $S$ -parameters simulation, and measured results have validated the approach.