The same method for estimating skewness is used in SAS and SPSS. Missing values (NA)
are stripped before the computation. Note that at least 3 observations are needed to compute
skewness.
References
Rasch, D., Kubinger, K. D., & Yanagida, T. (2011). Statistics in psychology - Using R and SPSS.
New York: John Wiley & Sons.