Examlex
What is a category killer? Provide an example and a description of a category killer.
Common Stock Dividend Distributable
A liability account on the balance sheet representing a declaration of dividends by a company's board of directors that have not yet been paid out to shareholders.
Paid-in Capital
Funds received by a company in exchange for its stock, representing the equity capital contributed by shareholders.
Dividends Payable
A liability account on a company's balance sheet representing the amount of declared dividends that are to be paid out to shareholders.
Date of Declaration
The date on which a company's board of directors announces a dividend payment to shareholders.
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