Exhibit 18-1
Below you are given the first five values of a quarterly time series. The multiplicative model is appropriate and a four-quarter moving average will be used. 
-Refer to Exhibit 18-1. An estimate of the trend component times the cyclical component (T2Ct) for Quarter 3 of Year 1, when a four-quarter moving average is used, is
Definitions:
Account Penetration
A sales and marketing strategy aimed at increasing the depth and range of products or services sold to an existing customer account.
Partnering/Consultative Selling
A sales approach where the salesperson acts as a partner, focusing on understanding and meeting the customer's needs rather than just selling products.
Relationship Selling
A sales approach focused on building long-term customer relationships rather than just making immediate sales.
Customer Complaint
Feedback from a customer expressing dissatisfaction with a product or service received.
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