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The basis of the membrane filter technique is:
Economic Benefit
The advantage or gain received from a financial transaction or situation, which may have tax implications or influence fiscal decisions.
Nontaxable Return of Capital
A payment received from an investment that is not taxed because it is considered a portion of the original investment's cost being returned to the investor.
Retained Earnings
The portion of net income left over for the business after it has paid out dividends to its shareholders.
Earnings and Profits
A measure of a corporation’s ability to pay dividends to shareholders, not necessarily equal to net income.
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