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Somatic cells are characterized by all of the following EXCEPT
Average Common Stockholders' Equity
The average equity held by common shareholders, calculated typically over a year, representing the company's assets minus its liabilities attributable to common shareholders.
Prior Period Adjustment
Adjustments made to the financial statements of a prior period to correct errors or implement changes in accounting policy.
Retained Earnings Account
An equity account on the balance sheet that represents the accumulated net earnings not distributed to shareholders in the form of dividends.
Net Income
The final income of a company, achieved by subtracting expenses and taxes from the total revenues.
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