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Simplify the expression. An answer with exponents should contain positive exponents only.
Cash Dividend
A distribution of a portion of a company's earnings, decided by the board of directors, to a class of its shareholders in cash.
State Corporation Laws
Regulations established by individual states governing the formation, operation, and dissolution of corporations within their jurisdiction.
Comprehensive Income Items
Components of comprehensive income that represent all changes in equity during a period except those resulting from investments by owners and distributions to owners.
Revaluation Surplus
The increase in value of an asset, over its previously recorded cost, reflected in the financial statements.
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