The following technical report is available from http://aib.informatik.rwth-aachen.de: Optimal Vertex Elimination in Single-Expression-Use Graphs Uwe Naumann, Yuxiao Hu AIB 2006-08 Gradients of scalar multivariate functions can be computed by elimination methods on the linearized computational graph. The combinatorial optimization problem that aims to minimize the number of arithmetic operations performed by the elimination algorithm is known to be NP-complete. In this paper we present a polynomial algorithm for solving a relevant subclass of this problem's instances. The proposed method relies on the ability to compute vertex covers in bipartite graphs in polynomial time. A simplified version of this graph algorithm is used in a research prototype of the differentiation-enabled NAGWare Fortran compiler for the preaccumulation of local gradients of scalar assignments in the context of automatic generation of efficient tangent-linear code for numerical programs.