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For the K-theory transfer of a finite covering, let $V\to Y$ be a vector bundle and defineOn an evenly covered neighborhood the $n$ sheets identify this with a direct sum of $n$ local vector bundles. On overlaps the identifications permute the sheets and apply the transition maps of $V$, so these local descriptions glue to a vector bundle on $X$. This operation respects direct sums, hence extends to a homomorphism of Grothendieck groupsIt obeys the projection formula for the K-theory transfer:For actual vector bundles, this follows fiberwise by distributing the tensor product of vector bundles over the direct sum; it then extends to their Grothendieck groups.

Let $P=p_{!}(1_Y)$ be the permutation vector bundle of the covering. It has rank $n$ on every connected component, but need not be a trivial vector bundle; in particular one cannot replace $p_{!}{p}^{\ast }$ by multiplication by $n$ integrally. Instead writeThe componentwise nilpotence result from the preceding solution gives ${\eta }^N=0$ for some $N$. In the localization of a ring $K^0(X)\otimes \mathbb{Z}[1/n]$, the finite geometric seriesis an inverse. The projection formula for the K-theory transfer givesThus $p^{\ast }(a)=0$ implies $a=0$ after inverting $n$. More explicitly, $(n+\eta {)}^{-1}{p}_{!}$ is a left inverse, proving