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If we assume the "highest" amount of variability when estimating pq,then pq are:
Cashier
An employee who handles customer transactions and the management of money in a retail environment, often responsible for processing cash, credit, and other forms of payment.
Bookkeeper
An individual responsible for recording and maintaining a company's financial transactions, such as purchases, sales, receipts, and payments.
Cash Equivalents
Short-term, highly liquid investments that are readily convertible to known amounts of cash.
December 31
The last day of the year in the Gregorian calendar, commonly associated with the closing of fiscal and calendar year accounts.
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