With this function, can now be calculated with the previous equation.

We can break the right hand side of the previous equation into two parts:

It follows from the previous two independent equations that their right-hand sides are equal with each other.

From this the values of "a" and "b" can be calculated using the previous equations.

Now define and the previous equation can be written.

This has, however, some effect on the previous equations.

Substituting the value of I in the previous equation leads to:

The previous equation presents the difficulty that the associated data are not available for all transactions.

The next step consists in choosing an acceptance which fulfills the previous equation.

In order to prove the previous equation some facts from matrix theory must be recalled.