What is the difference between dividends and interest expense? Dividends are a distribution of a corporation's earnings to its stockholders. Dividends are not an expense of the corporation and, therefore, dividends do not reduce the corporation's net income or its taxable income. When a dividend of $100,000 is declared and paid, the corporation's cash is reduced by $100,000 and its retained earnings (part of stockholders' equity) is reduced by $100,000.
Welcome to University Apartments. University Apartments is an updated historic apartment community located within walking distance of Duke University and downtown Durham! We offer a variety of upgraded apartments that still retain their original charm with original hardwood floors, large windows, and 9' ceilings. Every apartment comes with a washer, dryer, and dishwasher!
Durham is a friendly place for children. Many of our LLM and JD students bring their young children with them to Durham and have been very pleased with the local childcare and schools. You may contact international@law.duke.edu to be put in touch with a current student with young children.