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TECHNOLOGY

Once invoked, the value (H21 or the name Precision_Difference).
This is accomplished by inserting the cell references
Solver executes an for the upper boundaries (D12 and D13) or the
related cell names (Stratum_1_Upper_Boundary
and Stratum_2_Upper_Boundary) into the By
intelligent search for Changing Variable Cells input area.
To ensure an efficient search, the Solver
requires specification of lower and upper limits
an optimum solution. for each variable specified in the By Changing
Variable Cells input area. To enter these limits,
click the Add button in the Subject to the
Constraints input area to bring up the Add
Constraint dialog box. Then, for each variable

Solver Parameters dialog box for strata boundary search

32 | Journal of Accountancy March 2023