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The penalties associated with cocaine use or distribution vary with the form of drug possessed (crack vs. powder) and result in higher rates of incarceration among racial and ethnic minorities than among Whites. This is an example of:
Preferred Stockholders
Investors who own preferred shares in a company, having priority over common stockholders in receiving dividends and assets upon liquidation.
Dividend
A portion of a company's earnings distributed to its shareholders, typically in cash or additional stock.
Drawing Account
A separate account used to track the amount of money or assets taken out of a business by its owners for personal use.
Separate Capital Account
An account used in partnerships and sole proprietorships that shows the owner's original investment plus any retained earnings or minus any losses and withdrawals.
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