Hi Vishnu, The first N which is usually larger represents all the data points in your data, while the second N represents the unique observations (subjects) in the data. So, if you have 10 unique persons and each of them them have 4 complete data points, the first N will be 40 while the second N will be 10. I most cases, due to dropout or missing data, the first N is usually not a direct multiplication of the second. Hope this helps. Sorry if it came late. It might be helpful for someone else. Bon
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