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- [statistics] The mathematical formula applied to independent variables to best predict the dependent variable being modeled. The notation in regression equations is always Y for the dependent variable and X for the independent variables. Each independent variable is associated with a regression coefficient describing the strength and sign of that variable's relationship to the dependent variable. A regression equation might look like this (where b represents a regression coefficient): Y = b 0 + b 1X 1 + b 2X 2 + b nX n