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Dividends to preferred stockholders are deducted from net income when calculating the return on common stockholders' equity ratio because
Mental Retardation
A term historically used to describe a level of intellectual functioning significantly below average, characterized by difficulties in learning and adaptive behaviors. It's now more commonly referred to as intellectual disability.
DSM-IV
The fourth edition of the Diagnostic and Statistical Manual of Mental Disorders, a handbook used by healthcare professionals as a guide to diagnosing mental disorders.
DSM-IV
The Diagnostic and Statistical Manual of Mental Disorders, Fourth Edition, a manual published by the American Psychiatric Association that classifies mental disorders.
Psychological Disorders
Mental health conditions characterized by significant disturbances in an individual's thoughts, feelings, or behaviors, which can impact daily functioning.
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