In the restricted problem, with integral xij > 0, additional steps remove the negative solutions (formal) or the surplus assignment transformations (in- formal). There are usually very few of these. It is difficult to put an absolute bound on the number of steps needed to eliminate all negative solutions since the elimination of one negative xij may result in the introduction of other negative xij but m + n seems to be a very adequate, though not absolutely guaranteed, bound for the number of these steps. Commonly for transportation problems with unequal ai and bj of some magnitude, no such transformations are needed.