Final answer:
When a firm makes a cash payment from its earnings to its owners, it is called a dividend.
Step-by-step explanation:
When a payment is made from a firm's earnings to its owners in the form of cash, it is called a dividend.
Dividends are a way for companies to distribute a portion of their profits to their shareholders.
It is a common practice for publicly traded companies to pay dividends on a regular basis to their shareholders as a way to reward them for their investment in the company.