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The stellar spectral sequence, in order of decreasing temperature, is
Long-Term Capital Gains
Profits from the sale of an asset held for more than a specified period, typically taxed at a lower rate than short-term gains.
Dividends
Payments made by a corporation to its shareholder members, typically from profits or reserves.
Ordinary Income
Income earned from conducting standard business operations, as opposed to capital gains or investment income.
Straight Line
In finance, often refers to a method of depreciation where an asset's value decreases evenly over its useful life.
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