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calculatingquipustatistical methodstatistical procedureestimatorfigurerstraight-line method of depreciationstraight-line methodcomputationnaegele's rulecomputingcalculatorreckonercomputermisreckoningmisestimationmiscalculationcalculativeconnivingrecalculationcalculationcalculatinglyshrewddeductibleschemingsummationplusbrittleaddition