LONG-TERM RECEIVABLE, in accounting, is any receivable that is scheduled or projected for receipt in greater than a 12-month period, e.g. notes receivable or a receivable in litigation.
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).
ITEMIZED STATEMENT is a record or transmittal that details product or services rendered and the costs incurred and payments received.
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