Choose independent columns of that form a basis of its column space, and put them in . For each column of , let be its coordinate vector in that basis; put these coordinate vectors in . The column equations give .
By construction has full column rank . The columns of corresponding to the selected basis columns are the standard vectors of , so has full row rank . This proves the requested rank factorization. When , and the corresponding empty-column and empty-row factors have the required shapes and rank zero.

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