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Accumulated Depreciation accounts are liability accounts.
Common Stock
A type of equity security that represents ownership in a corporation, with holders typically having voting rights and entitlement to dividends.
No-par Value
Refers to stocks issued without a nominal or face value, where the market value is determined by investor demand.
Legal Capital
The minimum amount of capital that a company must maintain as required by law, often to protect creditors.
Dividend Rate
The total dividends declared by a company over a period, usually a year, divided by the number of outstanding shares.
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