But === **Factorize** an assembled matrix or **manufacture a pre-conditioning matrix**. The matrix produced by this operator is provided to operator RESOUDRE [U4.55.02] to solve linear systems. This operator allows: 1. Or to factorize the assembled matrix (into a product of two triangular matrices) for direct methods, 2. Or to build a pre-conditioning matrix for iterative methods in order to accelerate convergence during resolution. This command is a mandatory prerequisite before calling the RESOUDRE resolution command. Produces (or enriches) a matr_asse data structure.