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I don't understand any of what has been said about rounding off
"immediately prior to reporting" as opposed to rounding off
intermediate results.
The proper roundoff rules are:
-- keep many enough digits to avoid unintended loss of
precision.
-- keep few enough digits to be reasonably convenient.
If it is OK to throw away the guard digits because the result
will never be used, why not skip doing the report entirely,
since the result will never be used?