Resolving ambiguities is a fundamental problem in shape from shading (SFS). The classic SFS approach allows to reconstruct the surface locally around singular points up to an ambiguity of convex, concave or saddle point type.
In this paper we follow a recent approach that seeks to resolve the local ambiguities in a global graph-based setting so that the complete surface reconstruction is consistent. To this end, we introduce a novel graph theoretic formulation for the underlying problem that allows to prove for the first time in the literature that the underlying surface orientation problem is NP-complete. Moreover, we show that our novel framework allows to define an algorithmic framework that solves the disambiguation problem. It makes use of cycle bases for dealing with the graph construction and enables an easy embedding into an optimization method that amounts here to a linear program.