Examlex
Briefly describe the four basic types of segmentation mentioned in your text.
Stock Dividend
A dividend payment made in the form of additional shares of the paying company's stock rather than cash.
Common Stock Account
An equity account that represents the ownership interest held by common shareholders in a corporation, including its value and dividends.
Capital in Excess of Par
The amount by which the proceeds from the issuance of shares exceed the par value of the shares issued; it's often referred to as additional paid-in capital.
Debt-Equity Ratio
A measure of a company's financial leverage calculated by dividing its total liabilities by stockholders' equity.
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