Usually means: Starting point for financial comparisons.
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We found 9 dictionaries that define the word base year:

General (3 matching dictionaries)
  1. base year: Collins English Dictionary
  2. base-year: Wordnik
  3. base year: Wiktionary

Business (4 matching dictionaries)
  1. Base year: Deardorff's Glossary of International Economics
  2. base year: Financial dictionary
  3. Accounting, Business Studies and Economics Dictionary (No longer online)
  4. BusinessDictionary.com (No longer online)

Computing (1 matching dictionary)
  1. base year: Encyclopedia

Tech (1 matching dictionary)
  1. AUTOMOTIVE TERMS (No longer online)

Definitions from Wiktionary (base year)

noun:  (statistics, economics) a year chosen for comparison with other years, in statistical analysis and various indices, such as a price index. It usually has an arbitrary value of 100 to make percentage comparisons easier. A new base year can be chosen as the years progress.

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