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Net Working Capital

The difference between an entity's current assets (e.g., cash, accounts receivable, and inventories of raw materials and finished goods) and...

Working Capital

The difference between an entity's current assets (e.g., cash, accounts receivable, and inventories of raw materials and finished goods) and...

Variance

In its specific meaning, variance refers to a statistical measurement reflecting the expected deviation between values in a specific data...

Non-Cumulative Preferred Stock

A type of preferred stock that does not entitle its holders to receive any dividends that have not been earlier...

Noncumulative Preferred Stock

A type of preferred stock that does not entitle its holders to receive any dividends that have not been earlier...

Working Capital Management

An entity manages its working capital as part of the investment decision of its financial management function. Working capital, also...

No Par Value Stock

A stock that is issued without any designated minimum value (i.e., it bears no par or face value at the...

No Par Stock

A stock that is issued without any designated minimum value (i.e., it bears no par or face value at the...

Par Value Stock

A stock (share of stock) that has an arbitrary value established in the articles (charter) of its issuer (i.e., the...

Dividends

A distribution of a company’s earnings to its stockholders on a proportional (pro-rata) basis, as decided and announced by its...