Relation between a linear equation system and a graph

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Consider a linear equation system $$ \sum_{j \in J} A_{i,j}.x_{j}=b_{i},\ \ \ \ \forall i\in I. $$

Consider the graph $G(I \cup J,S)$, where $S=\lbrace s:A_{i,j} \ne 0\rbrace $.

What type of information about the solutions to the system can be learned from this graph ?

What properties of this graph do the usual factorization or elimination procedures change ?