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Identify three factors that affect the estimation of capacity,and briefly describe each.
Cash Dividend
A payment made by a corporation to its shareholders, usually in the form of cash, reflecting the company's earnings distribution.
Stock Dividend
A payment made by a corporation to its shareholders in the form of additional shares, rather than cash.
Shareholders' Equity
The residual interest in the assets of a corporation after deducting its liabilities, representing the net worth of the company to its shareholders.
Stock Split
An action by a company to divide its existing shares into multiple new shares to boost the stock's liquidity, although the overall value of the company remains unchanged.
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