Definition. Pullbacks and the incidence map [fdip-00AQ]

Let \(R\) be a commutative ring with identity, with the carrier of finite sets \(V,E\) and maps \(s,h:E\to V\), and the field modules over it. For a map \(a:E\to V\), its field pullback is \[a^*:\mathcal F_R(V)\to \mathcal F_R(E),\qquad (a^*f)(e)=f(a(e)).\] It preserves addition, scalars, products and the unit. The ring-valued incidence map is the typed difference \[d=h^*-s^*:\mathcal F_R(V)\longrightarrow \mathcal F_R(E).\] Thus \((df)(e)=f(h(e))-f(s(e))\). This is an \(R\)-linear map, with both coefficient rings equal to \(R\) and scalar homomorphism \(\sigma =\operatorname {id}_R\), as in Remark [ca-001G]. The two field modules need not coincide, so \(d^2\) has no meaning without an additional composable map. The pullback law, the linearity and the kernel of \(d\) are in Lemma [fdip-00AC].

For real oriented-graph incidence, see [spielman2009effective, Section 2.1, p. 4]; the ring-level claims follow from Lemma [fdip-00AC].