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On December 1,2013,Daniel,an accrual basis taxpayer,collects $12,000 rent for December 2013 and $12,000 for January 2014.Daniel must include the $24,000 in 2013 gross income.
Capital Gains Yield
The price appreciation component of the total return on an investment, excluding dividends if any.
Dividend Yield
An indicator of the proportion of dividends disbursed annually by a company to the price of its shares.
Preemptive Rights
Rights that allow existing shareholders to purchase additional shares before the company offers them to the public, helping to maintain their ownership percentage.
New Stock Issues
New Stock Issues pertain to the release of additional shares into the public market by a company, aimed at raising capital.
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