The first line in this equation follows by dividing total output by the stock of labor and then calculating rates of growth. This expression specifies the procedure from growth accounting for calculating the technology residual. Calculate the growth in output per worker, then subtract the rate of growth of the capital-labor ratio times the share of capital irlconle in total income from the rate of growth of output per worker. The second line follows by substituting in an expression for the rate of growth of the stock of capital per worker, as a function of the savings rate s, the growth rate of the labor force n, the level of the technology A(t), and the level of output per worker, 4'.