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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.

Examples of distributions for tax purposes include ordinary dividends.

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.


A payment out of a fund.


The publishing of information.

See also