In the 1960's Noboru Iwahori and Hideya Matsumoto, Eiichi Abe and Kazuo Suzuki, and Michael Stein discovered that Chevalley groups G = G (F, R) over a semilocal ring admit remarkable Gauss decomposition G = TUU-U, where T = T (F, R) is a split maximal torus, whereas U = U (F, R) and U- = U- (F, R) are unipotent radicals of two opposite Borel subgroups B = B (F, R) and B- = B- (F, R) containing T. It follows from the classical work of Hyman Bass and Michael Stein that for classical groups Gauss decomposition holds under weaker assumptions such as sr (R) = 1 or asr (R) = 1. Later the third author noticed that condition sr (R) =1 is necessary for Gauss decomposition. Here, we show that a slight variation of Tavgen's rank reduction theorem implies that for the elementary group E = E (F, R) condition sr (R) =1 is also sufficient for Gauss decomposition. In other words, E = HUU-U, where H = H (F, R) =T Ç E. This surprising result shows that stronger conditions on the ground ring, such as being semi-local, asr (R) = 1, sr (R, L) = 1, etc., were only needed to guarantee that for simply connected groups G = E, rather than to verify the Gauss decomposition itself.