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The Quarterly Financial Report (QFR) Survey is a continuing survey of about 15,000 corporations per quarter. Of these about 6,000 are certainty (self-representing) select and are always in the sample. The remaining 9,000 corporations are selected on a rotating basis. These corporations remain in the sample for eight quarters with one-eighth of the sample being rotated in each quarter.
One half of the annual no certainty sample (about 4,500 corporations) is selected during the second quarter of each year and divided into four panels of approximately equal size. These four panels are introduced, one at a time, in the four quarters following the quarter in which they were selected.
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