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Most regions, as defined by geographers, have well-defined boundaries.
Nonparticipating
A term often used in insurance to describe policies that do not grant the policyholder dividends from the insurer's profits.
Dividends in Arrears
Unpaid dividends on cumulative preferred stock that must be paid out before any dividends can be distributed to common shareholders.
Retained Earnings
The portion of net income that is retained by the company rather than distributed to its owners as dividends.
Journal Entries
The recordings of financial transactions in a ledger, marking the first step in the accounting cycle.
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