ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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RESIDUAL EQUITY THEORY Definition
RESIDUAL EQUITY THEORY is the theory that common stockholders are considered to be the real owners of the business, i.e., Assets - Liabilities - Preferred Stock = Common Stock.
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ARREARS is an unpaid overdue debt, or the state of being behind in payments, e.g. an account in arrears.
MUD is Multi Unit Discount.
