Best Linear Unbiased Interpolation, Distribution, and Extrapolation of Time Series by Related Series. Chow, G. C. & Lin, A. The Review of Economics and Statistics, 53(4):372–375, JSTOR, November, 1971.
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This article considers the problem of adjusting monthly or quartely time series to make them accord with independent annual totals or averages without introducing artificial discontinuities. A general approach and some specific procedures involving constrained minimization of quadratic form in the differences vetween revised an unrevised series are proporsed.
@article{ChowLin1971,
  title = {Best Linear Unbiased Interpolation, Distribution, and Extrapolation of Time Series by Related Series},
  author = {Chow, Gregory C. and Lin, An-loh},
  year = {1971},
  month = nov,
  journal = {The Review of Economics and Statistics},
  volume = {53},
  number = {4},
  pages = {372--375},
  publisher = {{JSTOR}},
  doi = {10.2307/1928739},
  abstract = {This article considers the problem of adjusting monthly or quartely time series to make them accord with independent annual totals or averages without introducing artificial discontinuities. A general approach and some specific procedures involving constrained minimization of quadratic form in the differences vetween revised an unrevised series are proporsed.},
  keywords = {Methods of Estimation of Wealth Inequality}
}

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