Mergent Online also has downloadable reports from other sources (10-K, Equity Reports, etc.). Cite those as you would cite other types of reports and use your judgment about whether to include "Retrieved from Mergent Online database." Generally, if the document is only available from this source, you will include the database information. If it is easily located in other sources or a Google search (for example, SEC filings), it is not always necessary to include the database information.
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