noncumulative

[ non-kyoo-myuh-luh-tiv, -ley-tiv ]
/ nɒnˈkyu myə lə tɪv, -ˌleɪ tɪv /

adjective

of or relating to preferred stock the dividends of which are skipped and not accrued.

Origin of noncumulative

First recorded in 1905–10; non- + cumulative