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What are derivatives?
Dividends
Profits paid out by a company to its stockholders, frequently as a distribution of earnings.
Asset Account
An account on a company's balance sheet that represents the resources owned by the company that have economic value.
Liability Account
An account on the balance sheet indicating obligations or amounts owed to others that will require a future outlay of resources.
Recording
The process of documenting financial transactions in the accounting records.
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