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Owners' Equity
The residual interest in the assets of a company after deducting its liabilities, reflecting the capital invested by the owners plus retained earnings.
Preferred Stock
A class of ownership in a corporation with a higher claim on assets and earnings than common stock, often with dividend payment preference.
Deductible Corporate Expense
Expenses that a corporation can subtract from its gross income to reduce its taxable income, according to tax laws.
Stock Dividend
A dividend payment made by a company to its shareholders in the form of additional shares rather than a cash payout.
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