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  2. MACRS - Wikipedia

    en.wikipedia.org/wiki/MACRS

    The 3-, 5-, 7-, and 10-year classes use 200% and the 15- and 20-year classes use 150% declining balance depreciation. All classes convert to straight-line depreciation in the optimal year, shown with an asterisk (*). A half-year depreciation is allowed in the first and last recovery years.

  3. Simple linear regression - Wikipedia

    en.wikipedia.org/wiki/Simple_linear_regression

    This shows that r xy is the slope of the regression line of the standardized data points (and that this line passes through the origin). Since − 1 ≤ r x y ≤ 1 {\displaystyle -1\leq r_{xy}\leq 1} then we get that if x is some measurement and y is a followup measurement from the same item, then we expect that y (on average) will be closer ...

  4. Regression analysis - Wikipedia

    en.wikipedia.org/wiki/Regression_analysis

    If the researcher decides that five observations are needed to precisely define a straight line (), then the maximum number of independent variables the model can support is 4, because log ⁡ 1000 log ⁡ 5 ≈ 4.29 {\displaystyle {\frac {\log 1000}{\log 5}}\approx 4.29} .

  5. Total least squares - Wikipedia

    en.wikipedia.org/wiki/Total_least_squares

    This solution has been rediscovered in different disciplines and is variously known as standardised major axis (Ricker 1975, Warton et al., 2006), [14] [15] the reduced major axis, the geometric mean functional relationship (Draper and Smith, 1998), [16] least products regression, diagonal regression, line of organic correlation, and the least ...

  6. Percentage-of-completion method - Wikipedia

    en.wikipedia.org/.../Percentage-of-Completion_method

    Now, after the first year we see that total cost incurred in this first year is $3,000. So according to the percentage-of-completion method: Cost percentage = 3000/10000 = 30%; so we will recognize 30% revenue in the income statement for the first year. Income statement of AnantPurohit corporation Pvt. Ltd. for the year ended on xx/yy/zzzz:

  7. Average cost method - Wikipedia

    en.wikipedia.org/wiki/Average_cost_method

    The average cost is computed by dividing the total cost of goods available for sale by the total units available for sale. This gives a weighted-average unit cost that is applied to the units in the ending inventory. There are two commonly used average cost methods: Simple weighted-average cost method and perpetual weighted-average cost method. [2]

  8. College admissions in the United States - Wikipedia

    en.wikipedia.org/wiki/College_admissions_in_the...

    Colleges are incentivized to admit students who are able to pay full tuition without aid. Additionally, college rankings, which have an effect on the students applying each year, penalize poor average standardized testing scores; colleges therefore admit students with higher scores, [235] who are typically also richer. [236] [237]

  9. Year-round school in the United States - Wikipedia

    en.wikipedia.org/wiki/Year-round_school_in_the...

    A 2016 review summarized research on year-round schools as follows: "Although year-round calendars do increase summer learning, they reduce learning at other times of year, so that the total amount learned over a 12-month period is no greater under a year-round calendar than under a nine-month calendar."