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Washington Post.com: Post 200 -- Glossary)

Glossary of Terms

Assets
D.C. Employees
Dividends
Fiscal Year
Net Income
Number of Employees
Earnings Per Share
Post 200 Rank
Return on Equity
Revenue
Stockholder Equity


Assets
Anything owned that has value; any interest in real property or personal property that can be used for payments of debts.

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D.C. Employees
The number of employees the company maintains in the Washington D.C. area.

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Dividends
Payment by a corporation to shareholders, taxable as ordinary income, for which most corporations receive no deduction. However, some investor-owned public utilities are entitled to a limited deduction for dividends paid on certain preferred stock. Such amount may be taxed to the shareholder as ordinary income (to the extent of current and accumulated earnings and profits) or capital gain (to the extent of stock basis) or the amount may be treatde as a return of capital.

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Fiscal Year
A 12-month period used by governments and businesses for accountings periods. Businesses and governments normally begin a new budget at the beginning of the fiscal year.

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Net Income
The difference between total sales and total costs and expenses. Total costs comprise cost of goods soldi including depreciation; total expenses comprise selling, general, and administrative expenses plus income deductions. Net income after taxes in the bottom line. It is out of this figure that dividends are normally paid.

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Number of Employees
The total number of workers employed by a corporation.

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Earnings Per Share
The net income divided by the number of shares available.

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Post 200 Rank
Previous rankings on the Post 200 list.

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Return on Equity
Amount, expressed as a percentage, earned on a company's common stock investment for a given period. It is calculated by dividing common stock equity (net worth) at the beginning of the accounting period into net income for the point in time after preferred stock dividends but before common stock dividends. Return on equity tells common shareholders how effectually their money is being employed.

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Revenue
Amount earned. It generally denotes a gross figure, such as sales from a business, taxes collected by a government, or an amount received for performing a service

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Stockholder Equity
Balance sheet item that includes the book value of ownership in the corporation. It includes capital stock; paid in surplus and related earnings.

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