Median value of the profitability interval
The median value of the profitability interval - if the quotient obtained by dividing the number of profitability values in the sample formed in accordance with subitem 1 of this paragraph by two is an integer, then the median 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 quotient obtained by dividing the number of profitability values in the sample formed in accordance with subitem 1 of this paragraph by two is not an integer, then the median 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 one1.
Tax Code of the Russian Federation. Part one dated 31.07.1998, as amended on 2024-01-01, article 105.8, subitem 4 // RSZ RF. 1998. No. 31. Article 3824. ↩