Therefore, dividends on preferred shares are subtracted before calculating the EPS. Then multiples of 147 are subtracted from 462 until the remainder is less than 147. Then multiples of 21 are subtracted from 147 until the remainder is less than 21. To arrive at net profit, the leverage cost is subtracted from the gross total costs. After that each digit is subtracted from nine instead. In the third line, one is subtracted from the sum using Excel. Hence the income (formula 14 or formula 15) must be subtracted to reflect this benefit. However the two halves are also subtracted to produce a difference output. The total is subtracted from 36, and the resulting number is the golfer's handicap allowance. Then the raw mark is subtracted from the maximum points possible. Let denote the data matrix with column as the image vector with mean subtracted. The checksum is the last digit of result of the above expression subtracted from 10. To compensate, one day is subtracted from year 2. The background radiation must then be subtracted from the actual measurement. Any carbohydrate in medications or supplements must be subtracted from this allowance.