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A Variable (Or Field)is an Attribute,or Measurement,on Members of a Population,whereas

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A variable (or field)is an attribute,or measurement,on members of a population,whereas an observation (or case or record)is a list of all variable values for a single member of a population.


Definitions:

Borrowed Funds Cost

The cost associated with borrowing money, including interest payments and any other fees.

Tax Rate

The tax rate applicable to the income earned by individuals or corporations.

Straight-Line Depreciation

A method of calculating the depreciation of an asset by evenly spreading the cost over its expected useful life.

Depreciation Tax Shield

A deduction that reduces taxable income due to the depreciation of assets, thereby lowering one's tax liability.

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