You are an expert in writing code in many different languages. Your goal is to perform code completion for the following code, keeping in mind the rest of the code and the file meta data.
    Metadata details:
    filename: ipctb_spm_svd.m
    path of file: ./repos/bspm/thirdparty/MIALAB/gipc1d/ipctb_spm5_files
    
    the code of the file until where you have to start completion: function [U,S,V] = ipctb_spm_svd(X,U,T)
% computationally efficient SVD (that can handle sparse arguments)
% FORMAT [U,S,V] = spm_svd(X,u,t);
% X    - {m x n} matrix
% u    - threshold for normalized eigenvalues (default = 1e-6)
% t    - threshold for raw eigenvalues        (default = 0)
%
% U    - {m x p} singular vectors
% V    - {m x p} singular variates
% S    - {p x p} singular values
%___________________________________________________________________________
% Copyright (C) 2005 Wellcome Department of Imaging Neuroscience

% Karl Friston
% $Id: spm_svd.m 112 2005-05-04 18:20:52Z john $

    
function [U,S,V] = ipctb_spm_svd(X,U,T)
% computationally efficient SVD (that can handle sparse arguments)
% FORMAT [U,S,V] = spm_svd(X,u,t);
% X    - {m x n} matrix
% u    - threshold for normalized eigenvalues (default = 1e-6)
% t    - threshold for raw eigenvalues        (default = 0)
%
% U    - {m x p} singular vectors
% V    - {m x p} singular variates
% S    - {p x p} singular values
%___________________________________________________________________________
% Copyright (C) 2005 Wellcome Department of Imaging Neuroscience

% Karl Friston
% $Id: spm_svd.m 112 2005-05-04 18:20:52Z john $



% default thresholds
%---------------------------------------------------------------------------
if nargin < 2
	U = 1e-6;
end