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TeachMeFinance.com historic definition... Accrued dividend -- The proportion of a regular dividend not
yet payable that has accumulated at a given time after the date
of the payment of the preceding regular dividend is called
accrued dividend.
Cumulative dividends which have not been paid as they fell
due are sometimes called accrued dividends, but the correct
term for them is accumulated dividends ; see Cumulative dividend.
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