Topical Terminology > High-low Method
1 Definition
High-low Method
For High-low Method we have a term and definition in Accounting.
High-low Method (Accounting) 
is an algebraic procedure used to separate a semi-variable cost into the variable and fixed components. The method calls for using the extreme data points (highest and lowest x - y pairs) in the COST-VOLUME FORMULA y = a + bx; where a = fixed cost portion and b = the variable rate.
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