LAUSR

In this paper, we attempt to give a systematic account on privileged coordinates and nilpotent approximation of Carnot manifolds. By a Carnot manifold, it is meant a manifold with a distinguished filtration of subbundles of the tangent bundle which is compatible with the Lie bracket of vector fields. This paper lies down the background for its sequel (Choi and Ponge 2017) by clarifying a few points on privileged coordinates and the nilpotent approximation of Carnot manifolds. In particular, we give a description of all the systems of privileged coordinates at a given point. We also give an algebraic characterization of all nilpotent groups that appear as the nilpotent approximation at a given point. In fact, given a nilpotent group G$G$ satisfying this algebraic characterization, we exhibit all the changes of variables that transform a given system of privileged coordinates into another system of privileged coordinates in which the nilpotent approximation is given by G$G$.