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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.

A module isomorphism is a bijection of modules over the same ring preserving addition and scalar multiplication. Its inverse preserves these operations too. When a linear operator $T$ gives a vector space an $F[t]$-module structure by $t\cdot v=T(v)$, a module isomorphism is exactly an invertible linear map intertwining the two operators. This translates classification of modules into matrix similarity and 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 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,