Examlex
The annual exclusion, currently $14,000, is available for gift and estate tax purposes.
Least-squares Regression
A statistical method used to determine the best-fitting line through a set of points by minimizing the squares of the distances of the points from the line.
Variable Component
A portion of a cost or expense that varies directly with production volume or activity level.
Inspection Cost
The cost associated with ensuring products meet quality standards, including the labor and equipment used for inspection.
Units Produced
The total number of completed products that come out of a manufacturing process during a specific period.
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