DATE OF RECORD Definition

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DATE OF RECORD is the date which determines which shareholders receive dividends.

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DEPRECIATION AND AMORTIZATION is the standard line item in an income statement that sums: Depreciation, the non-cash expense of a tangible investment over time and Amortization, the non-cash expenses of an intangible investment over time.

BSP is Business Service Provider, Billing and Settlement Plan (airlines), Business Systems Planning, or Bank Settlement Plan.

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