| Typicality: | 0.407 |
| Saliency: | 0.367 |
| estimate → involve → the application of management judgment | 13 |
| estimate → involve → the application of management's judgment | 11 |
| estimate → constitute → the manager’s judgment | 6 |
| estimate → involve → the application of management’s judgment | 5 |
| negative | neutral | positive |
| 0.283 | 0.660 | 0.057 |
| Raw frequency | 35 |
| Normalized frequency | 0.367 |
| Modifier score | 0.500 |
| Perplexity | 122.611 |