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The tables allow for both factors where the standard calculation assumes the average error is adequately allowed for by substituting n-1 for n in computing the root mean square of the deviations (SD rather than σ).
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The shots that you've recorded and have data for comprise a
sample drawn from a much larger
population of all shots you theoretically could have taken with all the variables held constant. It's possible to calculate both the standard deviation (SD) of the sample, which can be done exactly, and the SD of the population, which can only be estimated. Statisticians use n in the divisor when calculating sample SD and n-1 when calculating population SD. The statistic of interest in most scientific applications, as well as for shooters, is the population SD, so n-1 is the appropriate choice.