Sub POLDIV(U(), N, V(), NV, Q(), R())
    For J = 1 To N
        R(J) = U(J)
        Q(J) = 0#
    Next J
    For K = N - NV To 0 Step -1
        Q(K + 1) = R(NV + K) / V(NV)
        For J = NV + K - 1 To K + 1 Step -1
            R(J) = R(J) - Q(K + 1) * V(J - K)
        Next J
    Next K
    R(NV) = 0#
End Sub