ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY

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DIVIDEND Definition

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DIVIDEND is that portion of a corporations earnings which is paid to the stockholders.

 

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BENEFIT STREAM is any level of income, cash flow, or earnings generated by an asset, group of assets, or business enterprise. When the term is used, it should be supplemented by a definition of exactly what it means in the given valuation context.

TARGET MARGIN is the desired profit on each sale; used to determine the selling price where the average total cost is known.


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