Statement
Delete any row + corresponding column of L → (n-1)×(n-1) matrix. Its determinant = τ(G) = spanning tree count.
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Complexity
O(V³) via Gaussian elimination on Laplacian.
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Weighted version
Weighted Laplacian: L_ij = -w_ij for i≠j, L_ii = sum of edge weights. Determinant = sum of weights of all spanning trees.
Directed version
Directed spanning tree with fixed root. Diagonal cofactor of Laplacian counts arborescences rooted at that vertex.