Distribution

The handing over to the beneficiaries of their entitlements under a deceased person’s will or on his intestacy. Any payment made by a company to a shareholder. There are two different types of company distribution. Income distribution is a distribution during the life of a company and is made out of profits that the company has generated up to the time of the distribution. A capital distribution is a payment made on the winding up of a company or when a company repays some of its share capital [Law, p. 106]. An element of the marketing mix describes the function of delivering goods and services to the marketplace and customers. Distribution is part of an overall supply chain that connects the overall production of the goods, or the origination of the service, to the packaging, storage, wholesaling, retailing, transportation, marketing, and selling to the end customer. Distribution can be part of a complex supply chain system (such as automobiles or movies), or it can be a simple distribution (such as a bakery selling bread) [Doyle, p. 107]. The sale of a large block of securities so as not to adversely affect the price. Any payment to shareholders of profits or retained earnings. In the UK, a dividend is known as a distribution of profits. The outcome from some stochastic processes [Moles, Terry, p. 110]. The shares of income received by different sections of the community. The functional distribution of incomes refers to the shares of income derived from the services of labor, land, and capital. The personal income distribution refers to the relative number of personal incomes of different sizes. The process of moving goods and services from producers to final consumers via a network of wholesalers and retail shops [Black, Hashimzade, Myles, p. 105]. A payment by a company from its distributable profits, usually using a dividend. (capital distribution). A final payment made on the winding up of a company may include the repayment of share capital. A capital distribution to an individual is usually subject to capital gains tax rather than income tax. The division of a person’s property and assets according to law, e.g., in cases of bankruptcy or after death [Law, p. 107].

Sources:

Law, J. (2016). A Dictionary of Accounting (5 ed.) Oxford: Oxford University Press.

Law, J. (2022). A Dictionary of Law (10 ed.) Oxford: Oxford University Press.

Doyle, C. (2016). A Dictionary of Marketing (4 ed.) Oxford: Oxford University Press.

Moles, P., Terry, N. (1997). The Handbook of International Financial Terms. Oxford: Oxford University Press.

Black, J., Hashimzade, N., Myles, G. (2017). A Dictionary of Economics (5 ed.) Oxford: Oxford University Press.