NET PROPERTY, PLANT, and EQUIPMENT Definition

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NET PROPERTY, PLANT, and EQUIPMENT is the book value of all buildings, land, furniture, and other physical capital assets that a business has purchased to run its business net of accumulated depreciation.

 

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DIVIDEND PAYOUT RATIO is a measure of the percentage of earnings paid out in dividends; computed by dividing cash dividends by the net income available to each class of stock.

MANUFACTURING STATEMENT see MANUFACTURING ACCOUNT.

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