The Splitting Lemma in any Characteristic
Gert-Martin Greuel, Gerhard Pfister

TL;DR
This paper provides a new, simple proof of the splitting lemma in singularity theory applicable to any characteristic, including characteristic two, and extends results to algebraic and analytic power series.
Contribution
It introduces a novel proof of the splitting lemma valid in all characteristics and extends the lemma's applicability to algebraic and analytic series with non-isolated singularities.
Findings
Proof of the splitting lemma in arbitrary characteristic
Uniqueness of the residual part in characteristic two
Extensions to algebraic and convergent power series
Abstract
We give a simple proof of the splitting lemma in singularity theory, also known as generalized Morse lemma, for formal power series over arbitrary fields. Our proof for the uniqueness of the residual part in any characteristic is new and was previously unknown in characteristic two. Beyond the formal case, we give proofs for algebraic power series and for convergent real and complex analytic power series, which are new for non-isolated singularities.
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