What assumptions are made when using the standard error of the difference formula in Excel?

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Grade: Education Subject: Support
What assumptions are made when using the standard error of the difference formula in Excel?
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The primary assumptions are that the two samples are independent, and that the populations from which the samples are drawn are normally distributed. If the sample sizes are large enough (generally, n > 30), the normality assumption is less critical due to the Central Limit Theorem.