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For a finitely generated module over a principal ideal domain, its invariant factors are nonzero nonunits $d_i$ in a decomposition $M\cong R^r\oplus {⨁}_{i}R/(d_i)$, ordered by $d_i\mid d_{i+1}$. They are unique up to multiplication by units and describe the torsion submodule. Over $F[t]$, making $t$ act as a linear operator recovers the invariant factors of a linear operator used in its rational canonical form.

The structure theorem for finitely generated modules over a principal ideal domain applies in particular to a Euclidean domain $R$: every finitely generated module has an isomorphismwith each $d_i$ nonzero and a nonunit. The rank of a free module $r$ and the invariant factors of a finitely generated module $d_i$ are unique up to multiplication by units; empty sums are allowed. This is the classification theorem being used, without a proof of that theorem.

The rational canonical form theorem states that for a linear operator $T$ on a finite-dimensional vector space over any field $F$, there are unique monic nonconstant polynomials $p_1\mid \cdots \mid p_k$ such that some basis givesHere, for $p(t)=t^d+a_{d-1}{t}^{d-1}+\cdots +a_0$, the companion matrix has ones on its subdiagonal and last column $(-a_0,\dots ,-a_{d-1}{)}^T$. The empty matrix covers a zero-dimensional space. Two linear operators have matrix similarity exactly when they have the same invariant factors of a linear operator.

For the proof, make $V$ an $F[t]$-module by $t\cdot v=T(v)$. It is a finitely generated module, since a vector-space basis also generates it as a module. It is a torsion module: the powers of $T$ have linear dependence in the finite-dimensional space ${\mathrm{End}}_F(V)$, so some nonzero polynomial annihilates every vector. Because $F[t]$ is a Euclidean domain, the classification theorem givesThere is no free summand, since a nonzero free module over $F[t]$ is not a torsion module. Choose monic generators of the ideals. On $F[t]/(p_i)$, the classes of $1,t,\dots ,t^{d_i-1}$ form an $F$-basis by polynomial division. Multiplication by $t$ is exactly $C(p_i)$ in that basis, proving existence. Uniqueness in the classification theorem proves uniqueness of the rational canonical form. Finally, an $F[t]$-module isomorphism is precisely an invertible $F$-linear map intertwining the operators, establishing the assertion about matrix similarity. In particular the characteristic polynomial is ${\prod }_i{p}_i$ and the minimal polynomial is $p_k$ for nonzero $V$.

The structure theorem for finitely generated modules over a principal ideal domain says that a finitely generated module over a Euclidean domain $R$ iswith the rank and nonunit invariant factors of a linear operator unique up to associates.

The structure theorem for finitely generated modules over a principal ideal domain applies because every Euclidean domain is a principal ideal domain. It says that a finitely generated $R$-module is isomorphic towhere the nonzero nonunits $d_i$ are unique up to multiplication by units. They are the invariant factors.

For $V_{\alpha }$, multiplication by $X$ is the linear map $\alpha$. Since $V$ is finite-dimensional over $F$, $V_{\alpha }$ is a finitely generated torsion module over the polynomial ring $F[X]$, so it has no free summand. Choosing each invariant factor $a_i$ to be monic givesThe basis $1,X,\dots ,X^{\mathrm{deg}{a}_i-1}$ of each cyclic summand makes multiplication by $X$ a companion matrix. Concatenating these bases therefore puts $\alpha$ in rational canonical form.

On $F[X]/(a_i)$, a polynomial annihilates multiplication by $X$ exactly when it is divisible by $a_i$. It follows that the minimal polynomial and characteristic polynomial areThe second identity follows blockwise from the characteristic polynomial of a companion matrix. Since every $a_i$ divides $a_k$, the product ${\chi }_{\alpha }$ annihilates every cyclic summand. Thus ${\chi }_{\alpha }(\alpha )=0$, which is the Cayley-Hamilton theorem.

For the displayed matrix, the given generators of $\ker \theta$ are the columns ofElementary row and column operations over $\mathbb{R}[X]$ give the Smith normal formConsequently the nonunit invariant factors areand, as a check,