The first scatter diagram below shows a stronger linear relationship than the second scatter diagram.(Assume the scales on both scatter diagrams are the same.) 
Definitions:
Revaluation Surplus
Revaluation surplus is an accounting term that refers to the increase in value of an asset, recognized after its revaluation exceeds its previously recorded value.
Retained Earnings
The accumulation of a company's net profits less any dividends paid to shareholders over its lifetime, reflecting the company's reinvestment back into operations.
Plant Derecognition
Occurs when a fixed asset is removed from the financial statements because it has been disposed of, sold, or is no longer in use and does not provide future economic benefits.
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