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Cumulative Net Income
The total amount of net income earned by a company over a specified period, typically since its inception.
Dividends Declared
The announcement by a company's board of directors of the issuance of dividends to shareholders.
Accounting Estimates
Assumptions made about future financial transactions that impact the reporting of a company's financial statements, such as allowances for doubtful accounts.
Cumulative Adjustment
An accounting method used to make corrections to cumulative errors in financial statements of previous years.
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