TRENDING NOW: Save. Spend. Do., Free Downloads!, Credit Crunch Plagues Small Businesses, Business Resource Center,
BootCamps
New On AllBusiness
-
Working Backwards to Create a Great Customer Experience
Want to turn your customers into committed partners? John Jantsch explains how.
-
10 Inspiring Small Business Office Views
These 10 business owners enjoy awesome views the rest of us can only dream of.
-
Your Credit Score: You Ain't Seen Nothin' Yet
The emerging "super credit score" and what it means for your ability to borrow.
-
Consumer Electronics Show Means Business
There's no such thing as "consumer" electronics anymore, reports Harry McCracken from CES 2012.
Business Glossary
net income available to common stockholders divided by the weighted-average number of shares outstanding. Net income available to common stockholders is net income less declared preferred dividends for the year. If the preferred stock is noncumulative, preferred stock dividends are subtracted only if they are declared during the year. If the preferred stock is cumulative, the dividends are deducted even if they are not declared in the current year. The weighted-average number of common stock shares outstanding is determined by multiplying the number of shares issued and outstanding for any time period by a fraction, the numerator being the number of months the shares have been outstanding and the denominator being the number of months in the period (e.g., 12 months for annual reporting).

