The financial definition for Received for Shipment Bill of Lading:
A document issued by a carrier that looks like a bill of lading as evidence of receipt of goods for shipment. This type of document is issued prior to the vessel loading and is therefore not an on board bill of lading.
Dividends received deduction
Dividends received deduction A corporate tax deduction on income
allowed by company A that is in ownership of shares
of company B and receives dividends on
the shares of company B.