diluted earnings per share. An earnings measure calculated by dividing net income less preferred stock dividends for a period by the average number of shares of common stock that would be outstanding if all convertible securities were converted into shares of common stock.
inanimate - belonging to the class of nouns denoting nonliving things; the word `car' is inanimate. linguistics - the scientific study of language. animate - belonging to the class of nouns that denote living beings; the word `dog' is animate.
In some cases in which 'natural' animacy is ambiguous, whether a noun is animate or not is the decision of the speaker, as in the case of a robot, which could be correlated with the animate verb (to signify sentience or anthropomorphism) or with the inanimate verb (to emphasise that is a nonliving thing).