Maximum value of the profitability interval
The maximum value of the profitability interval is as follows: if the product of 0.75 and the number of profitability values in the sample formed in accordance with subitem 1 of this paragraph is an integer, then the maximum value of the profitability interval is deemed to be the arithmetic mean of the profitability value having in the sample an ordinal number equal to this integer, and the profitability value having the next higher ordinal number in this sample; if the product of 0.75 and the number of profitability values in the sample formed in accordance with subitem 1 of this paragraph is not an integer, then the maximum value of the profitability interval is deemed to be the profitability value having in the sample an ordinal number equal to the integer part of this fractional number increased by one (ceased to be effective as of May 1, 2019)1.
The Tax Code of the Russian Federation. Part one dated 31.07.1998, as amended on 2019-01-01, Article 105-8, subpara. 3, repealed on 2019-05-01 // RSZ RF. ↩