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The present paper continues our investigation of an implementation of a least-squares collocation method for higher-index differential-algebraic equations. In earlier papers, we were able to substantiate the choice of basis functions and collocation points for a robust implementation as well as algorithms for the solution of the discrete system. The present paper is devoted to an analytic estimation of condition numbers for different components of an implementation. We present error estimations, which show the sources for the different errors.

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