Derivation of Coefficients: - OLS derives the coefficients by setting the partial derivatives of the SSE with respect to each coefficient to zero. This results in a set of normal equations that can be solved to find the optimal coefficients. - In matrix form, the solution can be expressed as:
- Here,  is the matrix of input features (including a column of ones for the intercept),  is the vector of observed values, and  is the vector of coefficients.