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When interviewing an adult in an office setting, social workers should place the chairs so that they create an angle of between 90 and 135 degrees.
Stockholders' Equity
The residual interest in the assets of a corporation that remains after deducting liabilities, also known as shareholders' equity.
Retained Earnings
The portion of net earnings not paid out as dividends but retained by the company to be reinvested in its core business or to pay debt.
Dividends Payable
Dividends payable are a liability on a company's balance sheet representing the amount of dividends that the company has declared but has not yet paid out to its shareholders.
Dividends Expense
The sum distributed from a portion of a company's earnings to its shareholders; often associated with preference shares.
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