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The primary advantage of using Compustat over using the S&P manuals is that Compustat
Net Increase
refers to the change in a financial statement item that results in a higher amount compared to a previous period.
Cash Dividends
Payments made by a company out of its profits to its shareholders, typically in cash.
Capital Expenditures
Funds used by a company to acquire or upgrade physical assets such as property, industrial buildings, or equipment.
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