- Assume the digraph $D$ has vertices $v_1, v_2, \ldots, v_n$ and edges $e_1, e_2, \ldots, e_m$.
- The incidence matrix $A$ is an $n \times m$ matrix where $A_{ij} = -1$ if edge $e_j$ starts at vertex $v_i$, $A_{ij} = 1$ if edge $e_j$ ends at vertex $v_i$, and
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