While it is a classical result dating back to Dehn (1903) that squares composing a perfect rectangle must have rational side lengths, the arithmetic complexity of these tilings, specifically the growth of the denominators of these rational sizes, has remained largely unexplored. This paper addresses this gap by providing an explicit upper bound on these denominators. Departing from traditional electrical network analogies, we introduce a purely algebraic framework where the tiling’s incidence geometry is encoded into a block matrix. This approach allows us to reduce geometric constraints to a finite set of additive relations and to prove, through the theory of total unimodularity of interval matrices (Ghouila-Houri, 1962), that the least common multiple of the denominators is bounded by , where is the order of the tiling. We demonstrate the power of this result by providing a remarkably brief and self-contained proof of Richard Kenyon’s 1996 theorem regarding the minimum number of squares required to tile a rectangle of integer dimensions.

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