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In simple linear regression analysis,the independent variable is
Stockholders' Equity
The remaining value of a company's assets after all its debts have been paid, commonly known as shareholders' equity.
Prepayments
Payments made in advance for goods or services that will be received in the future, often recorded as assets on a balance sheet.
Revenue Recognition
The accounting principle that dictates the specific conditions under which revenue is recognized or accounted for.
Intangible Assets
Non-physical assets possessing value such as patents, copyrights, trademarks, and goodwill.
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