Examlex
The "averaging method" is a method that may be used to separate mixed costs into fixed and variable components.
Dividends in Arrears
Unpaid dividends on preferred stock that accumulate until paid by the corporation, often before any dividends can be paid on common stock.
Par Value
A nominal or face value assigned to a share of stock, bonds, or other securities as stated in the corporate charter or on the stock certificate.
Dividend Rate
The amount of dividend that a company pays out to its shareholders annually, usually expressed as a percentage of the stock's current market price or as a fixed amount per share.
Authorized Shares
Authorized shares refer to the maximum number of shares a corporation is legally allowed to issue, as specified in its articles of incorporation.
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