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We propose a class of generating functions denoted by , which is related to the Sylvester denumerant for the quotients of numerical semigroups. Using MacMahon’s partition analysis, we can obtain by extracting the constant term of a rational function. We use to give a system of generators of the quotient of the numerical semigroup by for a small positive integer and we characterise the generators for for a general numerical semigroup and any positive integer .

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