The signed rank statistic S is computed as
 where 
 is the rank of 
 after discarding values of 
, and n is the number of 
 values not equal to 
. Average ranks are used for tied values. 
            
If 
, the significance of S is computed from the exact distribution of S, where the distribution is a convolution of scaled binomial distributions. When 
, the significance of S is computed by treating 
            
 as a Student t variate with 
 degrees of freedom. V is computed as 
            
 where the sum is over groups tied in absolute value and where 
 is the number of values in the ith group (Iman 1974, Conover 1980). The null hypothesis tested is that the mean (or median) is 
, assuming that the distribution is symmetric. Refer to Lehmann and D’Abrera (1975).