Let 
 be a noetherian integral domain, 
 a free
-module with a fixed basis 
. Let
 denote the corresponding basis of matrix units for
. The algebra structure on 
 induces a
coalgebra structure on the dual 
-module
. On the dual basis elements the comultiplication
 and the counit 
 are given by
We will be engaged with epimorphic coalgebra images of 
 since
they correspond to subalgebras of 
. Consider the isomorphism
 of 
-modules induced by 
the nondegenerate bilinear form corresponding to 
the matrix trace map 
, i.e. 
.
Note that 
 maps 
 onto 
.
Let 
 be an arbitrary
subset and 
 the 
-linear span in 
 of all commutators
 where 
 runs through 
 and 
runs through 
. We set 
. If 
 consists of
just one element 
 we use abbreviations 
 and 
for 
 and 
.
SKETCH OF PROOF: Since the sum of coideals is a coideal again we only need to consider
the case 
. Using an explicit expression for 
 
in terms of the basiselements 
 one
calculates for arbitrary numbers 
:
which just means
In a simialar way one shows 
. A more detailed proof
can be found in section 1.3 of
[Oe].
If 
 is an arbitrary coalgebra such that 
 is a 
-comodule
with structure map 
 we denote the set of 
-comodule
endomorphisms by
Clearly this is a subalgebra of 
. The proof of the next lemma is
similar to the preceeding one.
We now define the centralizer coalgebra of the subset
 as
The residue classes of the
basis elements 
 with respect to any coideal in 
 will
always be denoted by 
 where 
. 
If 
 is arbitrary we write 
Now, if 
 is a subset of 
 and 
 its algebraic span
then  
 is defined by the generators 
 and the relations
As consequences one has relations of the same form where 
 runs
through all of 
.