Tips for cut-set and tie-set orientation matrix formation :

Cut set orientation :

1. We will put +1 in the cut-set matrix for the links if they have the
arrows in the same direction as that of the Twig associated with
the cut-set otherwise there will be -1 for the links having
direction of arrows opposite to the twig for that cut-set.
Tie set orientation :
1. We will put +1 in the tie-set matrix for the twigs if they have the
arrows in the same direction (or in the same rotation like in the
loop) as that of the link associated with the tie-set otherwise
there will be -1 for the twigs having directions or arrows opposite
to the link for that tie-set.