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The problem of imputation of missing observations emerges in many areas. Data usually contained missing observations due to many factors, such as machine failures and human error. Incomplete dataset usually causes bias due to differences between observed and unobserved data. This paper proposed Neyman allocation method to estimate asymmetric winsorizing mean for handling missing observations when the data follow the exponential distribution. Different values of the exponential distributiondoi:10.12988/imf.2013.13016 fatcat:gw3soog3svfvllujjohhhom6w4