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The objective of this report is to present a heuristic procedure to find controlled roundings of three dimensional tables. The problem of three dimension controlled rounding is far more difficult than its two dimension counterpart primarily because the underlying network structure of the two dimensional problem does not exist in three dimensions. In fact, given an arbitrary three dimensional table, a controlled rounding may not exist. We present in this paper a heuristic procedure for finding a controlled rounding for three dimensional tables which has been extremely successful under extensive testing.
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