Accounts with zero or negative year-end balances have no chance of being included in a standard probability proportional to size (PPS) sample.

Question

Quizplus · Accepted Answer

This is because the probability of selecting a zero or negative balance account is zero, as it is not possible to select a negative or zero amount in a PPS sample without including a population element with a negative balance, which is not a valid concept in accounting. Therefore, only accounts with positive balances are eligible for selection in a PPS sample.

Accounts with Zero or Negative Year-End Balances Have No Chance