ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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SHAREHOLDER OF RECORD Definition
SHAREHOLDER OF RECORD is any individual or company that owns at least one share of stock of a corporation; such shares represented by a stock certificate or record of shares held by the owners broker.
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NASD is National Association of Securities Dealers.
CLASSIFICATION, generally, is the act of distributing things into classes or categories of the same type. In accounting, there are many ways to classify information, e.g. assets, liabilities or equity and the many subsets to those three classifications.