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The formula for the least significant difference value for independent values is as follows:
| Notation | Description |
|---|---|
 | Weighted count of cases contributing to the mean in column i. |
 | Weighted sum of the values in column i. |
 | Weighted sum of the squared values in column i. |
| NCOL | The number of columns in the group. |
The degrees of freedom are:
and the LSD value is:
where MS is the mean square:
HM is the harmonic mean:
and SIGVAL is the critical value of T for DOF degrees of freedom at the significance level defined by the user.