In various branches of the random process analysis it is a common practice to split measured signals into trend and stochastic components (Anderson, 1971; Bendat, 1980). This is invariably the case, when performing identification, prediction and spectrum evaluation. The problem is characterized by inherent ambiguity if only a limited fraction of the process is available for measurement. A new approach to the finite process decomposition, based on two principal concepts, is discussed. The first concept may be considered as the extension of the Fourier analysis on the case of a non-orthogonal trigonometric basis. A broad variety of finite functions may be represented by trigonometric series with arbitrary frequencies, generally providing more economic expansion as compared to the Fourier series. Such representations are named as perfect trigonometric expansions (PE) of finite functions. The second concept may be formulated as harmonic kernel (HK) extraction, the term referring to the time-invariant portion of a signal. It is shown that HK provides an unbiased and consistent estimate for an almost periodic trend of a process. To illustrate the practical possibilities a spectral density estimator with minimum absolute value bias for a given sample size is constructed. The discussion completes with brief remarks on computer-oriented algorithms.