Examlex
When business property involved in a casualty is totally destroyed,the amount of the loss is limited to the lesser of the taxpayer's adjusted basis in the property or the reduction in FMV.
Centered Moving Average
Centered Moving Average is a calculation used to smooth out data series by averaging consecutive subsets of data points centered around each point, often used in time series analysis.
Least Squares
A mathematical method used in regression analysis to find the best-fitting line through a set of data points by minimizing the sum of the squares of the vertical distances of the points from the line.
Time-Series Data
Data points collected or recorded at time intervals, allowing analysis of patterns, trends, and forecasting.
Trend Equation
A mathematical formula that fits a line to a set of data points in a way that best expresses the relationship and tendency over time.
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