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When determining sample size,the conventional approach would NOT be:
Residual Income
Income that remains after all operating expenses and costs of capital have been deducted.
Consolidated Net Income
The total net income of a parent company and its subsidiaries after eliminating intercompany transactions and distributions to noncontrolling interests.
Controlling Interest
Owning a sufficient portion of equity in a company to control its management and operations through voting rights or stock ownership.
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