What is S/P in “Tax Deduction S/P”?
From reading the manual, SP means summary punching.  Summary punching is the automatic preparation of one total card to   replace a group of detail cards.
Below is an instruction that describes a task. Write a response that appropriately completes the request.

### Instruction:
What is S/P in “Tax Deduction S/P”?

### Response:
From reading the manual, SP means summary punching.  Summary punching is the automatic preparation of one total card to   replace a group of detail cards.