Which Account Below Is not a Subdivision of Stockholders' Equity

question 215

Multiple Choice

Which account below is not a subdivision of stockholders' equity?

• A)Dividends
• B)Revenues
• C)Expenses
• D)Liabilities

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Definitions:

Executory Costs

Costs related to the unperformed obligations under a lease, typically including insurance, maintenance, and taxes.

Minimum Lease Payments

The lowest amount that a lessee is obligated to pay over the lease term for the right to use an asset.

Rental Payments

Periodic payments made by a lessee to a lessor for the use of a property, vehicle, or equipment.

Capital Lease

A leasing arrangement that allows a lessee to record the leased asset as their own in their financial statements because it effectively transfers nearly all risks and rewards of ownership.