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If a company uses the contra account,Accumulated Amortization,this account is typically shown on the balance sheet.
Idle Funds
Money that is not currently invested or used in transactions, potentially earning no interest or profit.
Semiannually
Occurring or calculated twice a year.
Stock Dividend
A stock dividend is a dividend payment made to shareholders in the form of additional shares rather than a cash payout, affecting the company's share price and equity structure.
Journal Entry
A journal entry is a recording of a financial transaction in the accounting records of a business, indicating debts and credits to various accounts.
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