Smith normal form theorem: Let RR be a and let AA be an m×nm\times n matrix with entries in RR. Then there exist invertible matrices U∈GLm(R)U\in \mathrm{GL}_m(R) and V∈GLn(R)V\in \mathrm{GL}_n(R) such that

UAV=diag(d1,…,dr,0,…,0),UAV=\mathrm{diag}(d_1,\dots,d_r,0,\dots,0),

where di≠0d_i\neq 0 for 1≤i≤r1\le i\le r and d1∣d2∣⋯∣drd_1\mid d_2\mid \cdots \mid d_r. The did_i are determined uniquely up to multiplication by units; they are the Smith invariants (see ).

Interpreting AA as the matrix of a homomorphism between free modules (compare ), Smith normal form yields the invariant factor decomposition in the by identifying the cokernel as a direct sum of cyclic modules R/(di)R/(d_i).

Reading A ⁣:Rn→RmA\colon R^n\to R^m as a homomorphism and writing D=UAVD=UAV, the square below commutes because AV=U−1DAV=U^{-1}D, so coker⁡A≅coker⁡D\operatorname{coker}A\cong\operatorname{coker}D:

Commutative diagramR^n \arrow[r, "D"] \arrow[d, "V"', "\cong"] & R^m \arrow[d, "U^{-1}", "\cong"'] \\ R^n \arrow[r, "A"'] & R^m