A statistical technique for analyzing the mathematical relationship between two or more variables. One of the variables is called the dependent variable as its values are assumed to depend on changes in the values of the other (one or more) independent (or, explanatory) variables.

Multiple regression analysis (MRA) is a generally accepted statistical technique commonly used in the mass appraisal of property. MRA is used to determine the relationship that exists between property characteristics in determining the anticipated sale price of a property.

a statistical method used with one dependent variable and more than one independent variable.