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The real science behind it is not what it seems. Most retailers in food and drapery use it as this system to track reductions. If you have all your full price items at xx.99 and you reduce it , the system will reduce it to xx.00. Immediately you have a progamming fork that gives you the difference between all items reduced (all xx.00) and full price items (xx.99). In the 80s this was the only system that could track this so it was kept on.