PROPRIETARY ASSET, usually, is any asset that is considered in the realm of intellectual property that should not be disclosed, e.g., all information having to do with clients/customers, including but not limited to names, addresses, telephone numbers and other contact information, as well as any other personal or business related information, as it may exist from time to time is a valuable, and unique proprietary asset to a company. Proprietary assets would also include trade secrets and undisclosed inventions.
YEAR-END DIVIDEND is a payment to stockholders from retained earnings, declared at the end to a business year.
AICPA is the American Institute [of] Certified Public Accountants.
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