The annual revenues collected in each of the past ten years for the waste division are provided below. If the revenue total for 2014 is 42,843,901, which revenue projection method (SMA, TMA or Regression) is the most accurate in this case? Use APE to justify your answer. Use the last three years of revenues for moving average and ALL years for regression.

YEAR         REVENUE

2005          33,120,989

2006          36,979,392

2007          36,390,302

2008          35,678,632

2009          37,986,901

2010          39,697,702

2011          37,639,287

2012         39,479,675

2013         40,099,709

2014         42,843,901