Example 1
Tag 04DK, permanent. Cite it as [Bourbaki, Tag 04DK].
Commutative Algebra, chapter III, § 2. General results on filtered rings and modules
Let A be a commutative ring and an element of A which is not a divisor of 0. Let us give A the (t)-*adic filtration* (no. 1, Example 3). Then the associated graded ring is canonically isomorphic to the polynomial ring . For for and by definition the ring is the ring . We now note that by virtue of the hypothesis on the relation (mod. ) is equivalent to (mod. ); if is the canonical image of in , every element of may then be written uniquely in the form where ; whence our assertion.
Bourbaki puts the proof directly after the statement, so what is above is the statement and its proof together.