Examlex
Which one of the following is not a division of the SEC?
Retained Earnings
The portion of a company's profit that is held back and not distributed to shareholders as dividends, usually used for reinvestment in the business or to pay off debt.
Depreciation Expense
Spreading out the price of a tangible resource over the period it remains useful.
Common Stockholders' Equity
The portion of a company's equity that is attributable to common stock owners, reflecting their residual interest in the company's assets after liabilities are deducted.
Net Income
The amount of profit a company holds onto after all expenditures and taxes have been taken out of its revenue.
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