function matrix_U = U_decomposition (A,b);

[n,n] = size(A)

% gauss elimination

count_3 = 0;

for z = 1:n

for i= z+1:n

f(i,z) = A(i,z)/A(z,z);
A(i,:) = A(i,:)- f(i,z).*A(z,:);
b(i) = b(i) -f(i,z)*b(z);

count_3 = count_3 + 1+ 2*n+2;

end

end

matrix_U = A, count_3

end