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Ceiling effects can lead to:
Retained Earnings
The portion of net income left over for the business after it has paid out dividends to its shareholders.
Carrying Amount
The book value of assets and liabilities as reported in the financial statements, factoring in depreciation, amortization, and impairment.
Voting Shares
Shares that give the shareholder the right to vote on matters of corporate policy and the selection of board members.
Investment Account
A financial account held at a bank or brokerage that is used to hold securities, stocks, bonds, and other investments.
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