Abstract
<abstract><p>The set of associative and commutative hypercomplex numbers, called the perfect hypercomplex algebras (PHAs) is investigated. Necessary and sufficient conditions for an algebra to be a PHA via semi-tensor product (STP) of matrices are reviewed. The zero sets are defined for non-invertible hypercomplex numbers in a given PHA, and characteristic functions are proposed for calculating zero sets. Then PHA of various dimensions are considered. First, classification of $ 2 $-dimensional PHAs are investigated. Second, all the $ 3 $-dimensional PHAs are obtained and the corresponding zero sets are calculated. Finally, $ 4 $- and higher dimensional PHAs are also considered.</p></abstract>
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