Answer:

  • When the sessions happen in the same browser on the same device
  • When the sessions happen in the same browser on the same day
  • When the sessions share the same browser cookie
  • When the sessions happen in different browsers on the same device

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Explanation:

If the session is happening by the same user, on the same device but in different browser, it will be treated as a session from new user by Google Analytics.

Learn more here: https://support.google.com/analytics/answer/6175970

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