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The minimum number of idempotent generators is calculated for an incidence algebra of a finite poset over a commutative ring. This quantity equals either 
$\lceil \log _2 n\rceil $ or 
$\lceil \log _2 n\rceil +1$, where n is the cardinality of the poset. The two cases are separated in terms of the embedding of the Hasse diagram of the poset into the complement of the hypercube graph.
