Rows and columns of the Kirchhoff matrix follow the order given by
VertexList:
Use
KirchhoffMatrix to construct a graph from a Kirchhoff matrix:
The number of rows or columns of the Kirchhoff matrix is equal to the number of vertices:
The off-diagonal entries of a Kirchhoff matrix are

or

:
For a complete graph, all entries outside the diagonal are

in the Kirchhoff matrix:
A complete

-partite graph has

off-diagonal block entries: