Definition. The incidence matrix [fdip-00AF]

Let \(R\) be a commutative unital ring, and let \(d\) be the ring-valued incidence map of a finite carrier \(\,(V,E,s,h)\). Choose orders of the vertex and edge indicators. Let \(c_V:\mathcal F_R(V)\to R^{|V|}\) and \(c_E:\mathcal F_R(E)\to R^{|E|}\) send a field to its ordered values. The indicator expansion in Lemma [fdip-00AC] gives their inverses, where \(\delta _v\) is the indicator field of a vertex \(v\). The incidence matrix represents \(c_Edc_V^{-1}\): \[B_{ev}=(d\delta _v)(e)=\mathbf 1_{v=h(e)}-\mathbf 1_{v=s(e)}.\] Rows are indexed by edges and columns by vertices. A loop has a zero row; reversing an edge negates its row. This extends the oriented-graph sign convention of [spielman2009effective, Section 2.1, p. 4]. If coordinate reorderings are \(P_V,P_E\), then \(B'=P_EBP_V^{-1}\), since both sides send \(c'_V(f)\) to \(c'_E(df)\).