| Category i to time t0 | Category j to time t1 | Sum of the Eit0 of the rows | ||
| Category 1 (j = 1) | Category 1 (j = 2) | Category 1 (j = 3) | ||
| Category 1 (i = 1) | a (1, 1) | a (1, 2) | a (1, 3) | Σa (1, j), j = 1, n |
| Category 1 (i = 2) | a (2, 1) | a (2, 2) | a (2, 3) | Σa (2, j), j = 1, n |
| Category 1 (i = 3) | a (3, 1) | a (3, 2) | a (3, 3) | Σa (3, j), j = 1, n |
| Sum of the Ejt1 of the culumns | Σa (i, 1), i = 1, m | Σa (i, 2), i = 1, m | Σa (i, 3), i = 1, m | Σa (i, j), i = 1, m |