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base period

   Also found in: Financial, Encyclopedia 0.03 sec.
base period
n
(Mathematics & Measurements / Statistics) Statistics a neutral period used as a standard for comparison in constructing an index to express a variable factor: 100 is usually taken as the index number for the variable in the base period

That period of time for which factors were determined for use in current planning and programming.


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covers a three-year base period beginning July 1 and could be extended for up to a total of 10 years, with a potential maximum value of $21 million if all options are exercised.
Computer Sciences estimated the value of its portion of the award, which has a five-year base period and one five-year option, to be about $1.
Perhaps the taxpayer's trade or business started before 1984 and its research activity records for the base period of 1984-1988 (see Sec.
 
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