Why Do Cricket Teams Declare an Innings Before They Are All Out?

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In Test cricket, a team sometimes declares its innings while it still has wickets left. I understand that this gives the other side time to bat, but how do captains judge when the extra time is worth giving up the chance to add more runs?

Does the decision mostly depend on the match situation and weather, or do pitch conditions and the state of the bowling attack matter just as much?

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