Recently, I needed to devise a process to calculate income projections for the upcoming year based on historical data. The task was simple enough: collect the monthly income figures for the past 12 months, drop any figures for known contract terminations, and present the results in a spreadsheet. This would give management a simple tool to massage the data as it saw fit. From those numbers, managers could plan a budget for the coming year. Although this scenario is an oversimplification ...

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