The Optimum Formula for the Gain of a Flow Graph or a Simple Derivation of Coates´ Formula

Starting from the definition of a determinant and using a few of its elementary properties, this paper gives an independent derivation of the optimum formula for the gain of a flow graph. Thus, a simpler path is shown to Coates´ important result. This paper is self-contained, so that no previous knowledge of flow graphs is required. For motivation, the reader is referred to some well kmown papers and books.