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Liquidating dividend accounting entry

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A liquidating cash dividend is a distribution to that returns some of the original investment to the owners.In other words, a liquidating cash distribution gives some of the investors investment back to them.

The business must be profitable or have a positive retained earnings account in order to make a regular dividend.Liquidating dividends are typically paid when a company is going out of business or has sold a portion of the enterprise.Also known as liquidating distributions, a liquidating dividend is a return of the company's shareholders' capital investment.Only the amount that exceeds the taxpayer's basis in the stock is capital; this is taxed as a capital gain.The basis in the stock is how much the taxpayer paid to obtain the stock.When a company has more liabilities than assets, equity is negative and no liquidating distribution is made at all.This is usually the case in bankruptcy liquidations.In effect, it shrinks the size of the company by reducing the capital accounts or equity by distributing it to the shareholders.To understand how a liquidating dividend works, you have to understand how a regular dividend works.A corporation issues these dividends if it plans to terminate its business or if it plans to merge with another corporation under a new name.When a corporation decides to shut down, it liquidates its assets.