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- Q240691 subject Q7014671.
- Q240691 subject Q8482205.
- Q240691 abstract "In accounting, retained earnings (sometimes plowback) refers to the portion of net income of a corporation that is retained by the corporation (plowed back) rather than distributed to shareholders as dividends (paid out). Similarly, if the corporation incurs a loss, then that loss reduces the corporation's retained earnings balance. If the balance of the retained earnings account is negative it may be called retained losses, accumulated losses or accumulated deficit, or similar terminology.If a company is publicly held, the balance of retained earnings account that is negatively referred to as "accumulated deficit" may appear in the Accountant's Opinion in what is called the "Ongoing Concern" statement located at the end of required SEC financial reporting at the end of each quarter.Retained earnings are reported in the shareholders' equity section of the corporation's balance sheet. Corporations with net accumulated losses may refer to negative shareholders' equity as positive shareholders' deficit. A report of the movements in retained earnings or losses are presented in the Statement of Retained Earnings or Statement of Retained Losses.Due to the nature of double-entry accrual accounting, retained earnings do not represent surplus cash available to a company. Rather, they represent how the company has managed its profits (i.e. whether it has distributed them as dividends or reinvested them in the business). When reinvested, those retained earnings are reflected as increases to assets (which could include cash) or reductions to liabilities on the balance sheet.".
- Q240691 wikiPageWikiLink Q1186451.
- Q240691 wikiPageWikiLink Q167037.
- Q240691 wikiPageWikiLink Q1761731.
- Q240691 wikiPageWikiLink Q181201.
- Q240691 wikiPageWikiLink Q1923644.
- Q240691 wikiPageWikiLink Q192803.
- Q240691 wikiPageWikiLink Q2294672.
- Q240691 wikiPageWikiLink Q381136.
- Q240691 wikiPageWikiLink Q384475.
- Q240691 wikiPageWikiLink Q4116214.
- Q240691 wikiPageWikiLink Q4407878.
- Q240691 wikiPageWikiLink Q46834.
- Q240691 wikiPageWikiLink Q5284038.
- Q240691 wikiPageWikiLink Q546972.
- Q240691 wikiPageWikiLink Q570938.
- Q240691 wikiPageWikiLink Q6557492.
- Q240691 wikiPageWikiLink Q7014671.
- Q240691 wikiPageWikiLink Q757382.
- Q240691 wikiPageWikiLink Q7884002.
- Q240691 wikiPageWikiLink Q827451.
- Q240691 wikiPageWikiLink Q8482205.
- Q240691 comment "In accounting, retained earnings (sometimes plowback) refers to the portion of net income of a corporation that is retained by the corporation (plowed back) rather than distributed to shareholders as dividends (paid out). Similarly, if the corporation incurs a loss, then that loss reduces the corporation's retained earnings balance.".
- Q240691 label "Retained earnings".