The unoriented incidence matrix (or simply incidence matrix) of an undirected graph is a matrix B, where n and m are the numbers of vertices and edges respectively, such that if the vertex v<sub>i</sub> and edge e<sub>j</sub> are incident and 0 otherwise. | The unoriented incidence matrix (or simply incidence matrix) of an undirected graph is a matrix B, where n and m are the numbers of vertices and edges respectively, such that if the vertex v<sub>i</sub> and edge e<sub>j</sub> are incident and 0 otherwise. |