Let $f:(\mathbb C^n,S)\to (\mathbb C^{n+1},0)$ be a germ whose image is given by $g=0$. We define an $\mathcal O_{n+1}$-module $M(g)$ with the property that $\mathscr A_e$-$\operatorname{codim}(f)\le \dim_\mathbb C M(g)$, ...