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common stock dividend distributable

(Dictionary)

Author:
Harold Averkamp, CPA, MBA

Definition

A cash dividend that has been declared by the board of directors, but not yet paid.

Dictionary

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About the Author

Harold Averkamp

For the past 52 years, Harold Averkamp (CPA, MBA) has
worked as an accounting supervisor, manager, consultant, university instructor, and innovator in teaching accounting online. He is the sole author of all the materials on AccountingCoach.com.

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