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Depreciation Expense
The allocation of the cost of tangible assets over their useful lives as an expense to reflect their usage and wear and tear.
Stock Dividend
Additional shares are issued to shareholders by a corporation as a payment, rather than giving out cash.
Par Value Common Stock
The nominal or face value assigned to common stock shares in the corporation's charter, not necessarily reflecting their market value.
Stockholders' Equity
The residual interest in the assets of a corporation after deducting its liabilities; also known as shareholders' equity.
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