Definitions/Flat By TA

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Flat By TA

DefinitionsFFlat By TA


the test of “flat” is the TA moving only one-quarter to one-eighth of a division up or down in twenty minutes of auditing; not cumulative movement such as “the TA moves 1/16th twice so that’s 1/8th of a division-” This is wrong. If it moves from 2.25 to 2.50 to 2.25 two or three times in twenty minutes, this is called flat and has moved only one-quarter of a TA division. This is right. (HCOB 23 May 61)


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