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Corporation Liability
Legal and financial obligations a corporation owes to others, which can involve debts, lawsuits, or other claims against the business.
Restricted Retained Earnings
Portion of retained earnings that is not available for distribution as dividends to shareholders, often because of legal or contractual constraints.
Preferred Stock Dividends
Dividends that are paid out to holders of a company's preferred stock before any dividends are paid to common stockholders.
Common Stock Dividends Distributable
A liability account representing the amount of dividends declared by a corporation on common stock that have not yet been paid to stockholders.
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