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Do Dividends Go on the Balance Sheet?

Do Dividends Go on the Balance Sheet?

Below is an example from General Electric’s (GE)’s 2017 financial statements. As you can see in the screenshot, GE declared a dividend per common share of $0.84 in 2017, $0.93 in 2016, and $0.92 in 2015. Unlike interest expense, dividends are not tax-deductible and do not reduce the taxable income (i.e. pre-tax income) of the issuing company.

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