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The Mann-Whitney U test tests the difference between sample means.
Line-by-Line Method
An approach in preparing consolidated financial statements where the income and expense items of the parent and subsidiary are added together line by line.
Proportionate Consolidation
A method of accounting where a parent company includes its share of the subsidiaries' revenues, expenses, assets, and liabilities in its financial statements proportionately.
Line-by-Line Method
A method of consolidation where the parent company's and its subsidiaries' financial statements items are added together line by line.
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