and Judgment -- Estimates
and judgment are inherent in the process of producing financial statements.
Whether your are submitting two estimates
per week or 20, your responsibility as an estimator is to manage your time to ensure that "all bases are covered" and that the case (estimate
) you present to the decision makers (judge) is accurate and complete to the best of your ability.
If the relative precision of the M&E statistical sample is 10 percent or smaller, based on the estimate
of the amount of the expenses that are 100-percent deductible but were erroneously classified as subject to the 50-percent limitation, the revenue procedure allows the use of the point estimate
rather than the lower limit.
A consequence of this inability to detect concurvity is that using the S-Plus standard error estimate
to test the significance of a fitted linear parameter can result in inflated type I error.
The auditor also must understand GAAP requirements for the particular fair value estimate
Portland, Oregon has studied the effects of overestimating emissions and realized the benefits of critically evaluating its emission estimates
Since 1989, FAO has been working to update that global estimate
The Wilderness Society inventory gave estimates
of both "ancient forest," which contains some but not all of the old-growth characteristics identified in PNW-447, and "old-growth," which has a high probability of meeting all the criteria of PNW-447, including snags and down logs.
It is hoped that this type of disclosure will illustrate the sensitivity and uncertainty of the obligation estimate
In this report, we show how to estimate
the reproduction number in an ongoing epidemic, which will account for yet unobserved secondary cases.
For example, if a taxpayer is a new owner of a business and tracking down former employees is impossible, there would be no one from the base period to verify research activities and, most likely, information would be insufficient for making a reasonable estimate
As a long-time participant in the demolition industry, I can recommend several techniques and tools that can help a contractor develop a helpful estimate
for a project under consideration.
We identify sampling design characteristics under which daily time-series studies can be used to estimate
the amount of life lost because of short-term exposure to environmental risk factors.