Examlex
The Children's Internet Protection Act was passed by Congress in what year?
Stock Dividend
A company rewards its shareholders with extra shares, foregoing the option to distribute cash.
Depreciation Expense
Allocating the price of a tangible asset consistently throughout its expected lifespan.
Prior Period Adjustment
An amendment to the financial statements, correcting errors from previously reported periods or adjustments due to changes in accounting policies.
Retained Earnings
The portion of a company's profit that is held back and not distributed to shareholders as dividends, usually used for reinvestment in the business or to pay off debt.
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