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!
The Durham area includes Chapel Hill, so on the surface, the two major cities in the area are both college towns â Durham is home to Duke University, while Chapel Hill is home to the University of North Carolina. But thatâs where the similarities end. Durham is an old tobacco town, not too prosperous, not too interesting but livable.