Examlex
When a company uses the indirect method to present the statement of cash flows, an increase in a current liability must be subtracted from net income to reconcile to net cash provided by operating activities.
Simple Regression
A statistical method used to model the relationship between a single independent variable and a dependent variable.
Independent Variable
In statistical analysis, a variable that is manipulated to determine its effects on a dependent variable.
Scenario Forecasting
A planning technique involving the analysis of future conditions by considering alternative possible outcomes or scenarios, typically to aid in decision-making.
Pessimistic Scenarios
Situations that are imagined or forecasted, based on negative outcomes or the worst possible circumstances.
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