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When computing return in common stockholders equity ( = ( ner income - preferred dividends ) / average common stockholders equity ) , is preferred
When computing return in common stockholders equityner income preferred dividendsaverage common stockholders equity is preferred dividends labeled as "dividends" on the consolidated statements of cash flows and when calculating the average common stockholders equity do i use "total equity" or "equity attributable to shareowners of tje company" from the consolidated balance sheets
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