Determination of spin accumulations and spin currents is essential for a deep understanding of spin transport in nanostructures and further optimization of spintronic devices. So far, they are easily obtained using different approaches in nanostructures composed of few elements; however their calculation becomes complicated as the number of elements increases. Here, we propose a 1-D spin resistor approach to calculate analytically spin accumulations, spin currents and magneto-resistances in heterostructures. Our method, particularly applied to multi-terminal metallic nanostructures, provides a fast and systematic mean to determine such spin properties in structures where conventional methods remain complex.