| Xpio = | |
| μ | grand mean |
| + μp − μ | person effect |
| + μi − μ | item effect |
| + μo − μ | occasion effect |
| + μpi − μp − μi + μ | person x item effect |
| + μpo − μp − μo + μ | person x occasion effect |
| + μio − μi − μo + μ | item x occasion effect |
| + Xpio − μpi − μpo − μio + μp + μi + μo − μ | residual |