See paid-in capital in excess of par value – preferred stock.
See paid-in capital in excess of par value – preferred stock.
Preferred stock where the dividend could be more than the original, stated dividend.
What is OEM and EOM? OEM is the acronym for original equipment manufacturer. EOM is the acronym for end of month. Join PRO to Track Progress Mark the Question as Read Must-Watch Video Learn How to Advance Your Accounting...
The issued shares of common stock minus the shares of treasury stock. The weighted average of the outstanding shares is used to compute the earnings per share.
This loss is not an extraordinary item, since it is not unusual in nature. However, it can appear as a separate line item in the main portion of the income statement. It will be reported at its gross amount (not net of...
In activity-based costing this refers to the allocation of the cost of activities (determined by stage 1 allocations) to the cost objects such as products or services.
This is the sum of the beginning inventory of merchandise plus the net cost of the merchandise purchased including freight-in.
The cost of repairing or replacing previously sold products during their warranty periods.
A corporation’s net income after income taxes minus the dividends pertinent to the preferred shares of stock (if any).
The amount of free cash flow divided by the weighted average number of common shares of stock outstanding during the year.
A technique used to determine the variable rate (slope of a total cost line) of an independent variable and the fixed amount by using just two points: the highest point and the lowest point. For example, if at the...
A government index that tracks the changes in prices in order to measure general inflation. This index can be used by small companies to obtain the benefits of LIFO without tracking individual units in inventory. See the...
Retained earnings not available for dividends.
See petty cash replenishment.
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