ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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DISTRIBUTION TO OWNERS Definition
DISTRIBUTION TO OWNERS is payment of earnings to owners of a business organization in the form of a dividend. A dividend is a distribution to a corporations stockholders usually in cash; sometimes in the corporations stock and much less frequently in property (usually other securities).
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AMT BOND is a municipal bond issue used to fund qualified private activity projects such as pollution control facilities or student loans. AMT bonds are taxed as public-purpose municipals, except when an entity pays the alternative minimum tax, in which case the bond is taxed at the full AMT rate.
MATCHING, in accounting, is the matching of invoices to purchase orders and delivery notes prior to payment.