SMOOTHING Definition

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SMOOTHING is a widely used technique in forecasting trends, seasonality and level change, e.g. averaging month-to-month fluctuations. Works well with data that has a lot of randomness.

Learn new Accounting Terms

INVESTMENT TURNOVER is a profitability measure used to calculate the number of times per year an investment or assets revolve.

DIRECT EXPENSE is that portion of expense that is directly expended in providing a product or service for sale and is included in the calculation of COST OF GOODS SOLD, e.g. labor and inventory.

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