2.1.976 Part 1 Section 18.17.7.170, INTERCEPT

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a.   The standard states that x and y are the sample means.

Office treats x and y as the sample values; x-bar and y-bar are the sample means.

b.   The standard makes no mention of the case for non-intercepting lines.

Office returns #DIV/0, if the regression line does not intercept the y-axis,.