NOTES PAYABLE are all note obligations, including bank and commercial paper. Does not include trade notes payable.
INTERIM DIVIDEND is the declaration and payment of a dividend prior to annual earnings determination.
VARIANCE, in accounting, is the difference between a projected number and the actual number, e.g. 1. a budget variance is spending either more or less from the amount that was budgeted; and 2. a cost variance is the difference between actual cost and standard cost in the categories of direct material, direct labor, and direct overhead.
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