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The "participants'" subsection of "method" should include all of the following EXCEPT
Preferred Stock
A class of ownership in a corporation that has a higher claim on its assets and earnings than common stock, typically paying fixed dividends.
Cost of Retained Earnings
The opportunity cost for a company of using its retained earnings as a source of finance for new investments, often estimated using the cost of equity.
Growth Rate
The rate at which a company's sales, earnings, dividends, or assets increase over a specified period.
Recent Dividend
The latest distribution of a portion of a company's earnings to its shareholders.
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