Abstract
We prove that if E and F are graphs with a finite number of vertices and an infinite number of edges, if K is a field, and if L_K(E) and L_K(F) are simple Leavitt path algebras, then L_K(E) is Morita equivalent to L_K(F) if and only if K_0^\textnormal{alg} (L_K(E)) \cong K_0^\textnormal{alg} (L_K(F)) and the graphs and have the same number of singular vertices, and moreover, in this case one may transform the graph E into the graph F using basic moves that preserve the Morita equivalence class of the associated Leavitt path algebra. We also show that when K is a field with no free quotients, the condition that E and F have the same number of singular vertices may be replaced by K_1^\textnormal{alg} (L_K(E)) \cong K_1^\textnormal{alg} (L_K(F)), and we produce examples showing this cannot be done in general. We describe how we can combine our results with a classification result of Abrams, Louly, Pardo, and Smith to get a nearly complete classification of unital simple Leavitt path algebras - the only missing part is determining whether the "sign of the determinant condition" is necessary in the finite graph case. We also consider the Cuntz splice move on a graph and its effect on the associated Leavitt path algebra.
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