Example: The matrix
\[ \left| \begin{array}{ccc} 1 & 2 & 1 \\ 0 & 1 & 4 \\ 0 & 0 & 1 \end{array}  \right| \]
  is upper unitriangular and the matrix  \[ \left| \begin{array}{ccc} 1 & 0 & 0 \\ 2 & 1 & 0 \\ 3 & 0 & 1 \end{array}  \right| \]
  is lower unitriangular.