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Distribution of Dividends-in-Kind

Giving shareholders company inventory or property instead of a cash dividend.

Account NameTypeDebit ($)Credit ($)
Retained EarningsEquity (-)5,000.00-
Inventory / AssetsAsset (-)-5,000.00

💡 Accountant's Note

Common in small private companies. The 'value' of the dividend is usually the Fair Market Value of the assets being handed over.

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