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Capital Lease
A lease agreement that is classified as a purchase by the lessee due to its terms closely mirroring the acquisition of an asset.
Preferred Stock
Preferred stock represents a class of ownership in a corporation that has a higher claim on its assets and earnings than common stock, often receiving dividends before common shareholders.
Common Stock
A type of security that represents ownership in a corporation, granting holders voting rights and a share in the company's profits through dividends.
Earnings Per Share
A financial ratio calculated by dividing a company's net profit by the number of its outstanding shares, indicating the profitability on a per-share basis.
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