Net income available to shareholders excludes which of the following?

Question

Quizplus · Accepted Answer

Net income available to shareholders is the amount of profit that remains after deducting all expenses, taxes, and preferred dividends. Common dividends are paid to shareholders out of the company's net income, so they are not excluded. Therefore, option D is the correct answer as it is the only option that is not included in the calculation of net income available to shareholders.

Net Income Available to Shareholders Excludes Which of the Following