 Oriented incidence matrix

An oriented incidence matrix records an arbitrarily chosen orientation of each edge of a graph. Use one row per edge, with $+1$ and $-1$ at its endpoints and zeros elsewhere; the transpose convention is also common. The product $D\theta$ records endpoint differences. For a connected graph, $\ker D=\mathrm{span}\{1\}$, since zero difference propagates along every graph path.