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Community: Investing Wiki

Term Of The Hour

stockholder equity accounting: Original post by Calla Hummel of Demand Media Stockholders' equity does not include dividends. Stockholders' equity is the value left over -- or in some cases the debt -- when liabilities are deducted from assets. On financial statements, the "Stockholders' Equity" section appears as the third section on the balance sheet. Dividends appear under "Financing Activities" on the…

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