우선 AAA의 방법에 따라 유동 발생액을 종속변수로, 전기⋅당기⋅차기의 영업현금흐름을 독립변수로 포함시킨 식⑶의 회귀식을 추정하였다.
First, according to the method of AAA, the flow generation amount was estimated to be a regression expression of equation (3) that included the operating cash flow of the next and electric ⋅and incoming as a dependent variable.