[step:Choose a compact-local high-frequency inverse for the principal symbol]
Let
\begin{align*}
p: U \times \mathbb{R}^n \to \mathbb{C}
\end{align*}
denote the full scalar symbol of $L$, so $p \in S^m(U)$, and let
\begin{align*}
p_m: U \times (\mathbb{R}^n \setminus \{0\}) \to \mathbb{C}
\end{align*}
denote its principal homogeneous part of degree $m$ in the covariable $\xi$.
Choose a smooth exhaustion $(K_j)_{j=1}^{\infty}$ of $U$ by compact sets with $K_j \subset K_{j+1}^\circ$ and $\bigcup_{j=1}^{\infty} K_j = U$. By ellipticity, for each $j \in \mathbb{N}$ there exists $R_j > 0$ such that $p_m(x,\xi) \neq 0$ for every $x \in K_j$ and every $\xi \in \mathbb{R}^n$ with $|\xi| \geq R_j$. Choose a smooth function
\begin{align*}
r: U \to [1,\infty)
\end{align*}
such that $r(x) \geq R_j$ for every $x \in K_j$. Let
\begin{align*}
\chi: [0,\infty) \to [0,1]
\end{align*}
be a smooth cutoff satisfying $\chi(t)=0$ for $0 \leq t \leq 1$ and $\chi(t)=1$ for $t \geq 2$.
Define
\begin{align*}
q_{-m}: U \times \mathbb{R}^n \to \mathbb{C}
\end{align*}
by
\begin{align*}
q_{-m}(x,\xi) = \frac{\chi(|\xi|/r(x))}{p_m(x,\xi)}
\end{align*}
where the quotient is taken on the region on which $\chi(|\xi|/r(x)) \neq 0$, and define it to be $0$ where the cutoff vanishes. For each compact set $K \subset U$, the function $r$ and all of its derivatives are bounded on $K$, while ellipticity gives the lower bound $|p_m(x,\xi)| \geq C_K|\xi|^m$ for large $|\xi|$. Differentiating the quotient and using the homogeneity of $p_m$ gives the local symbol estimates
\begin{align*}
|\partial_x^\alpha \partial_\xi^\beta q_{-m}(x,\xi)| \leq C_{\alpha,\beta,K}(1+|\xi|)^{-m-|\beta|}
\end{align*}
for $x \in K$ and $\xi \in \mathbb{R}^n$. Thus $q_{-m} \in S^{-m}(U)$.
Moreover,
\begin{align*}
q_{-m}(x,\xi)p_m(x,\xi)-1 = \chi(|\xi|/r(x))-1
\end{align*}
is compactly supported in $\xi$ over each compact subset of $U$, hence belongs to $S^{-\infty}(U)$ locally in $x$. The same identity holds for $p_m(x,\xi)q_{-m}(x,\xi)-1$ because the symbols are scalar.
[/step]