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  • Walter A. Chudson, The Pattern of Corporate Financial Structure: A Cross-Section View of Manufacturing, Mining, Trade, and Construction, 1937 (NBER, 1945), https://www.nber.org/books-and-chapters/pattern-corporate-financial-structure-cross-section-view-manufacturing-mining-trade-and-construction/appendix-c-comparison-consolidated-and-unconsolidated-balance-sheets.

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