 Cosine-sine decomposition

If a matrix with orthonormal columns is divided into two row blocks, each having at least as many rows as there are columns, it admits simultaneous thin factorizations $A_1=U_{1}C{V}^T$, $A_2=U_{2}S{V}^T$, with orthonormal $U_1,U_2$, an orthogonal matrix $V$, and nonnegative diagonal matrices $C,S$ satisfying $C^2+S^2=I$. To prove this, apply the spectral theorem to $A_1^T{A}_1$; the same orthonormal eigenbasis diagonalizes $A_2^T{A}_2=I-A_1^T{A}_1$. Normalize the nonzero columns of $A_{i}V$ and complete the zero columns to orthonormal sets. The entries of $C,S$ can be written as cosines and sines of angles in $[0,\pi /2]$.