Distribution

1. Tax.

For tax purposes, a distribution is an amount that is paid out of profits, rather than being a tax-deductible expense associated with earning profits.

Ordinary dividends are an example of a disribution.

Distributions are not allowable expenses for the purposes of corporation tax calculations.

2. Operations.

Distribution includes the warehousing and transport of goods, and related activities.

3. Statistics.

A pattern of outcomes observed in the past, expected in the future, or both.

4.

A payment out of a fund.

5.

The publishing of information.

See also

• Corporation Tax
• Distributable reserves
• Distribution costs
• Dividend
• Equity
• Frequency distribution
• Income Tax
• Ordinary shares
• Preference dividend
• Shareholders
• Taxable profits