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In regression analysis, the unbiased estimate of the variance is
Face Value
The nominal value printed on a financial instrument like a bond or a stock certificate, representing its legal value.
Present Value
The current worth of a future sum of money or stream of cash flows given a specified rate of return, used in discounting and investment appraisal.
Fair Value
Fair value refers to the estimated market value of an asset or liability, based on current market conditions and comparable transactions, used in financial reporting.
Capital Lease
A lease considered to have the economic characteristics of asset ownership for accounting purposes.
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