ASIAN-EUROPEAN JOURNAL OF MATHEMATICS, cilt.13, sa.5, 2020 (ESCI)
In this paper, we study a class of local rings that are not isomorphic to the class of two local rings we have been working on before. This class is also an isomorphism to a special matrix algebra. We construct a projective coordinate space over a module defined on this special algebra class. Specifically, in a 3-dimensional projective coordinate space, the incidence matrix for a line that combines the certain two points and also all points of a line given with the incidence matrix are found by the help of Maple programme.