With n observations, it could be when 2 distributional parameters have been estimated from the data. Often this may be the mean and variance (or standard deviation( when they are both unknown.
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v = n1 + n2 - k n1 = 36, n2= 40 and k=2 v = 36 + 40 - 2 v = 74
If the two samples are of size n1 and n2 then the t-statistic is distributed with n1 + n2 - 2 degree of freedom.
If the sample consisted of n observations, then the degrees of freedom is (n-1).
Number all the structural degrees of freedom in your truss. In a 2D (planar) truss, each joint can have a maximum of two degrees of freedom: one in the global X-direction and one in the global Y -direction. If a degree of freedom is restrained by a reaction, then it doesn't get a number.
degrees of freedom