Examlex
Expenditures on self-created intangible assets are accounted for in the same way as expenditures on self-constructed tangible assets.
BT: Knowledge
Nominal Variable
A categorical variable with two or more categories that have no intrinsic ordering to them.
Regression Model
A mathematical method applied to forecast the outcome of a target variable by analyzing the influence of one or several predictor variables.
Indicator Variable
A variable that takes on the value of 0 or 1 to indicate the absence or presence of some categorical effect or attribute.
Multiple Regression
A statistical analysis tool that assesses the effect of multiple independent variables on a particular dependent variable.
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