Examlex
Straight-line depreciation does not:
Ownership Equity
The owners' residual interest in the assets of a company after deducting liabilities, also known as shareholders' equity or stockholders' equity.
Date of Record
The specific date set by a corporation on which the company determines the shareholders eligible to receive dividends or other distributions.
Stock Split
A stock split is a corporate action in which a company divides its existing shares into multiple shares to boost the liquidity of the shares.
Par Value
The face value of a bond or stock as stated by the issuer, which may differ from its market value.
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