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Cash Dividends
Cash payouts by a company to its stock owners, regularly as a sharing of profits.
Net Income
The amount of profit left after all expenses, taxes, and costs have been subtracted from total revenue.
Stockholders' Equity
The residual interest in the assets of a corporation after deducting its liabilities, often referred to as shareholders' equity.
Common Stock Dividends Distributable
A liability account representing the amount of dividends declared by a company's board of directors but not yet paid to common shareholders.
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