linear regression

linear regression
= least-squares line
The process of finding a line of best fit to a graph on which the values of two variables are plotted in pairs. The line of best fit is computed mathematically, so that the squares of the divergence of the plots from the line are minimized. For example, a line of best fit through plots of cost levels incurred for levels of production can be used to determine the cost behaviour characteristics of the selected cost.

Accounting dictionary. 2014.

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