For the χ2 of the independence model, a model is estimated in Step 1 that includes only the variance of the indicators and no common factor. In Step 2, these variances are fixed and the covariances among the indicators and variances of k residual factors defined by the indicators are estimated and used to populate the same equation above used to calculate the proposed model χ2. CFI values theoretically range from 0 to 1, with higher values indicating good fit. CFI values of .90 and above are typically considered acceptable fit, and values of .95 and above are typically considered good model fit.51 When the empirical covariance matrix contains a large number of cells that are very close to 0, CFI values may be low, even when such cells are approximated well by the model.