Examlex
Tangible personal property has physical substance.
Dividends
The distribution of a portion of a company's earnings, decided by the board of directors, to a class of its shareholders.
NCI Entry
A journal entry that records the non-controlling interest's share of equity in the consolidated financial statements.
Equity
The value of an owner’s interest in a company, represented by the difference between the company's assets and liabilities.
Dividends
Payments made by a corporation to its shareholder members from the profits or reserves available for distribution, reflecting a share in the company's earnings.
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