acceptodds
Published as a conference paper at NeurIPS 2026

Second-Order Complexity Theory for Neural Networks

Yoshihiro Maruyama

Abstract

Machine learning relies on gradient-based training procedures whose empirical efficiency is usually analyzed through finite-dimensional arithmetic counts rather than formal complexity over continuous real-valued data. This paper studies neural-network training primitives as represented-real operators in the second-order complexity framework of Kawamura and Cook. Here, second-order polynomial time means computing a real-valued operator to accuracy in time polynomial in the requested precision, architecture size, primitive evaluation costs, and supplied analytic certificates. We prove that dense backpropagation, convolutional backpropagation, soft attention, fixed finite SGD/Adam-style updates, and related smooth local primitives are second-order polynomial-time computable over the relevant represented real spaces. More precisely, dense one-sample backpropagation has tight arithmetic complexity for weights and polynomial bit complexity; convolutional backpropagation is polynomial in the number of active convolution incidences; dense soft-attention backpropagation has arithmetic cost ; and fixed finite smooth optimizer updates remain second-order polynomial-time computable under explicit smoothness and lower-bound certificates. Higher complexity enters through three distinct mechanisms: discontinuous selection, global optimization, and continuous-time flow solving. Hard routing, top- sparsification, argmax decisions, ReLU kink conventions, exact line search, and idealized gradient flow therefore change the second-order complexity status of the training operator. Overall, this work provides a rigorous mathematical language for precision, conditioning, and certificate dependence, which are often implicit in floating-point analyses, thus enabling a unifying complexity account for dense networks, CNNs, attention, Transformers, and standard optimizers.

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