Examlex
Qualified retirement plans include defined benefit plans but not defined contribution plans.
Uncollectible Accounts
Debts owed to a company that are deemed uncollectable and written off as a bad debt expense.
Stockholders' Equity
The ownership stake of shareholders in a corporation, calculated as the value of the company's assets minus its liabilities.
Common Stock
A type of equity security that represents ownership in a corporation, usually carrying voting rights.
Shares Outstanding
Shares outstanding refer to the total number of a company's shares that are currently held by all its shareholders, including share blocks held by institutional investors and restricted shares.
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