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Why Are Preferred Dividends Deducted from Net Income When Calculating

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Why are preferred dividends deducted from net income when calculating EPS?

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Definitions:

Least-expensive Benefits Package

A benefits plan that offers the minimum required level of benefits at the lowest possible cost to the employer.

HR Department

The division within an organization responsible for overseeing employment-related matters, including recruitment, training, benefits, and compliance with labor laws.

Sick Leave Programs

Employer-provided benefits that allow employees to take time off work with pay when they are ill, to ensure health recovery without the loss of income.

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