Holder of record date

Definition:

The date on which holders of record in a firm's stock ledger are designated as the recipients of either dividends or stock rights. Also called date of record or record date.

Investing Essentials


Copyright © 2011 Campbell R. Harvey, Professor of Finance, Fuqua School of Business at Duke University

Term of the Day

Fully depreciated

An asset that has already been charged with the maximum amount of depreciation allowed by the IRS for accounting purposes.

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