Examlex
The stock dividends distributable account is listed in the current liability section of the balance sheet.
Share of the Profit
The portion of a company's earnings allocated to each outstanding share of common stock, illustrating the company's profitability on a per share basis.
Average Capital Balances
An average of the various amounts of capital held in an account over a specific period, often used to calculate interest or allocate profits and losses in partnerships.
Interest Allowance Method
A method used in accounting to allocate interest expense over the life of a debt at a constant rate.
Original Investment
The initial amount of money spent to acquire an asset or start a business venture, not including subsequent expenses.
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