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The gains shareholders recognize as a part of a corporate reorganization may be treated a dividend to the extent of the corporation's E & P.
Current Assets
Assets that are expected to be converted into cash, sold, or consumed within one year or the operating cycle, whichever is longer.
Current Liabilities
Short-term financial obligations that are due within one year or within the normal operating cycle of the business.
Free Cash Flow
The amount of cash generated by a business after accounting for operational expenses and capital expenditures, reflecting the liquidity available for shareholders.
Cash Dividends
Payments made by a corporation to its shareholder members. It is the share of profits distributed in the form of cash.
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