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	NationMaster - Encyclopedia: Retained earnings
		In accounting, retained earnings refers to the portion of net income from a period which is retained by the corporation, rather than distributed to its owners.
		Retained earnings appear on the balance sheet under "stockholders equity" and most commonly are influenced by income earned by the company and dividends paid out.
		The retained earnings account on the balance sheet is said to represent an "accumulation" because of the fact that the figure usually grows from one year to the next.
	www.nationmaster.com /encyclopedia/Retained-earnings (588 words)

	Statement of retained earnings - Wikipedia, the free encyclopedia
		Statement of retained earnings, also known as Statement of owners' equity, is one of financial statements, it explains the changes in company's retained earnings over the reporting period.
		Retained earnings appear on the balance sheet under "stockholders equity" and most commonly are influenced by income earned by the company and dividends paid out.
		The retained earnings account on the balance sheet is said to represent an "accumulation" because of the fact that the figure usually grows from one year to the next.
	en.wikipedia.org /wiki/Statement_of_retained_earnings (158 words)

	Corporation Retained Earnings
		Retained earnings of $250,000 or less ($150,000 or less for personal service corporations) are considered within the reasonable needs of a business.
		Tax Court held that accumulation of earnings by Bardahl was not unreasonable, and accepted the company’s stated method of computing necessary operating capital.
		In order to avoid the accumulated earnings tax, the corporate board of directors must discuss the need to accumulate earnings, and the discussion must be reflected in the corporate minutes.
	www.1120accountant.com /retained-earnings.htm (588 words)

	Resources: Retained Earnings, Dividends and Stock Options (Site not responding. Last check: 2007-10-22)
		Retained earnings represents earned capital retained in the business to date, and is the second major component of owners’ equity after contributed capital.
		A restriction on retained earnings accomplishes the same objective as an appropriation except that it is imposed on the firm by outside parties.
		Prior period adjustments are reported in the retained earnings statement as an increase or decrease in retained earnings.
	www.swcollege.com /accounting/students/oe_retained_reso.htm (2710 words)

	Exercise: Financial Statement Analysis: Retained Earnings, Dividends and Stock Options (Site not responding. Last check: 2007-10-22)
		The $233 of retained earnings is the remaining reduction in total OE.
		Retained earnings is the difference between total net income to date less total dividends to date, plus and minus other adjustments.
		Boeing’s retained earnings statement and statements of cash flows show that different amounts of dividends were declared and paid in each of the three years.
	www.swcollege.com /accounting/students/oe_retained_exer1a.htm (1134 words)

	Retained Earnings (Site not responding. Last check: 2007-10-22)
		Retained earnings are the part of stockholders’ equity that represents claims to assets arising from the earnings of the business.
		Retained earnings equal a company’s profits since the date of its inception, less any losses, dividends to stockholders, or transfers to contributed capital.
		The existence of retained earnings means that assets generated by profitable operations have been kept in the business.
	college.hmco.com /accounting/needles/fa/instr/ppt/ch13/sld037.htm (61 words)

	Exercise: Financial Statement Analysis: Retained Earnings, Dividends and Stock Options
		The $233 of retained earnings is the remaining reduction in total OE.
		Retained earnings is the difference between total net income to date less total dividends to date, plus and minus other adjustments.
		Boeing’s retained earnings statement and statements of cash flows show that different amounts of dividends were declared and paid in each of the three years.
	www.swlearning.com:8083 /accounting/students/oe_retained_exer1a.htm (1134 words)

	CHAPTER 19 (Site not responding. Last check: 2007-10-22)
		Earned capital is usually referred to as retained earnings.
		In general, retained earnings represents a corporation's accumulated, undistributed or reinvested net income (or net loss).
		A restriction of retained earnings communicates management’s intention to withhold assets represented by a specified portion of the retained earnings balance (normally indicated by a disclosure note).
	www.utdallas.edu /~lmiller/Resume/chap_19.htm (2051 words)

	Discussion: Definition of Retained Earnings (Site not responding. Last check: 2007-10-22)
		Retained earnings is reduced by both cash, property and stock dividends.
		In all cases retained earnings is reduced, but stock dividends are not considered dividends by some observers because the firm does not reduce its assets.
		Retained earnings often is the second-to-last account, with treasury stock being subtracted at cost from total OE.
	www.swcollege.com /accounting/students/oe_retained_reso2.htm (374 words)

	chapter 11k
		Although the balance in retained earnings is generally available for dividend declarations, there may be retained earnings restrictions that make a portion of the balance currently unavailable for dividends.
		Retained earnings restrictions are generally disclosed in the notes to the financial statements.
		Earnings per share measures the net income earned on each share of common stock and is computed by dividing net income by the average number of common shares outstanding during the year.
	www.wku.edu /~jack.hall/acct200/kimmel_LOBs/LO11k.htm (3847 words)

	KD-3751: Fact Sheet: Reinvesting Taxed Earnings
		If the corporation distributes earnings to shareholders in the form of dividends, the income is generally taxed again at the shareholder level (at rates as high as 38.6 percent).
		With the adjustment for retained earnings, the shareholder would increase basis to $51, thus eliminating the increase in gain ($101-51=50).
		The decision to retain earnings by the corporation would not result in additional tax at the shareholder level.
	www.ustreas.gov /press/releases/kd3751.htm (450 words)

	Kiplinger.com Community - Retained Earnings
		Retained earnings are defined as earnings that are retained by the company as opposed to being distributed to shareholders via dividends.
		By retaining earnings, the company has the ability to reinvest those earnings or otherwise use those earnings to improve the company.
		Obviously earnings that are distributed to shareholders are no longer available to the company, and reflect a belief - perhaps - that the shareholder knows better what to do with the money that the company has earned through its operations.
	forums.kiplinger.com /showthread.php?t=1968 (650 words)

	Understanding Income Statements (Site not responding. Last check: 2007-10-22)
		Net earnings are particularly important to equity investors because it is the money that is left over after all other expenses and obligations have been paid.
		Retained earnings are the amount of money that a company keeps for future use or investment.
		An investor needs to know the company's dividend and retained earnings policies to decide whether the company's objectives are in line with the investor's.
	www.ameritrade.com /educationv2/fhtml/learning/uincomestates.fhtml (1684 words)

	Balance Sheet and Earned Surplus Tests for Dividends
		Because of the nature of the earned surplus test, it is important that small business owners have a basic understanding of a corporation's financial structure and the terminology used to describe the elements that comprise this structure.
		Really, the $4 contribution, in the form of earned surplus (retained earnings), is no different than a withdrawal of the $4 of interest, which is then followed by a deposit of $4.
		Because dividends, by definition, are a distribution of earnings, limiting dividends to available earned surplus or retained earnings is logical.
	www.uschamber.com /sb/business/P12/P12_7421.asp (1068 words)

	appropriation of retained earnings (SAP Library - Glossary) (Site not responding. Last check: 2007-10-22)
		The appropriation of retained earnings (ARE) is a systematic statement which shows the relationship between the annual net income and the retained earnings of a company or consolidated group.
		In practice, retained earnings statements are, in part, not prepared for non-legal entities or consolidated groups.
		The appropriation of retained earnings can either be integrated on the balance sheet or be stated as an addendum to the income statement.
	help.sap.com /saphelp_46c/helpdata/en/35/26ba13afab52b9e10000009b38f974/content.htm (255 words)

	WealthEffect — RORE
		What portion of the earnings should be reinvested depends on the amount of additional profit a company can generate (the bang for the buck).
		For Coke, the retained earnings were 3.73/share (6.06 in eps from 1993-1997* minus 2.33 in dividends paid).
		The five-year return on retained earnings for Coke was 15.5% (.58 return on 3.73 retained earnings).
	www.wealtheffect.com /stocks/b4d.asp (575 words)

	Why Owners Love Their Retained Earnings Account - Bookkeeping Tips Newsletter
		As we reported to AIPB members in their monthly technical briefing, The General Ledger newsletter (www.aipb.org/general_ledger.html), owners of an S or C corp keep a close eye on their Retained Earnings account (Stockholders' Equity section of the balance sheet) because it indicates the amount available for distribution to shareholders.
		Contributed Capital shows shareholders' investment; Retained Earnings shows the company's accumulated net income or loss, less cash dividends paid, plus or minus prior period adjustments from the date that the corporation began to the present.
		Contributed Capital and Retained Earnings are presented separately on the balance sheet to help users of the balance sheet understand where stockholders' equity comes from.
	www.aipb.org /newsletter/bookkeeping_tips/retained_earnings_account.html (1054 words)

	Divorce Source: CLASSIFICATION OF RETAINED EARNINGS
		The wife appealed, contending that the inclusion of the retained earnings in the marital estate was contrary to law.
		She argued that the corporate earnings in the retained earnings account were a component of the appreciation of her inherited corporation and, as such, should not be considered part of the marital estate.
		The husband contended that the retained earnings fund was a divisible marital asset because it was produced after the inheritance by income generated by the corporation.
	www.divorcesource.com /research/edj/closelyheldcorp/98apr47.shtml (672 words)

	Retained earnings - Wikipedia, the free encyclopedia
		In accounting, retained earnings are profits that were not paid to a company's shareholders as dividends.
		The decision of whether a firm should retain profits or disburse them as dividends depends on at least two things: the firm's judgement of its own investment opportunities relative to those available in the market and any difference in tax treatment of dividends paid now and capital gains expected to result from investing retained earnings.
		It is also called plow back, the act of putting earnings from sales back into the business operation.
	en.wikipedia.org /wiki/Retained_earnings (128 words)

	Business Valuation Resources \| whatsnew
		Retained Earnings are distinguished from contributed capital - capital received in exchange for stock, which is reflected in capital stock or capital surplus and donated stock or donated surplus.
		Retained Earnings plus the total of all the capital accounts represent the Net Worth of the firm.
		Earnings of a corporation that have not been distributed in the form of dividends.
	www.bvresources.com /defaulttextonly.asp?f=whatsnew (488 words)

	Retained Earnings©2002 Tax & Business Professionals, Inc
		Retained earnings in a C corporation will eventually be taxed again, either as dividends, salary, bonuses or as liquidating dividends when the corporation is terminated.
		Another way of justifying accumulated earnings is to show through corporate minutes that there is a future need for such retained earnings; for example, building a new factory, introducing a new product line, or having a cash reserve for an expected business downturn.
		In such cases, although the shareholders and principals allow retained earnings to accumulate, feeling that they have strengthened their corporate entity by creating a large pool of retained earnings, in reality, the wisdom of accumulating earnings that will be taxed twice is often questionable.
	www.tax-business.com /200204.htm (657 words)

	What are Retained Earnings? (Site not responding. Last check: 2007-10-22)
		Retained earnings are accumulated profits or losses from previous year’s that remain in the organisation.
		At the end of every financial year the current earnings are transferred to retained earnings.
		Retained earnings is an equity account within the organisations chart of accounts.
	www.netaccounts.com.au /support/supportnotes/00099.asp (71 words)

	[No title]
		A prior" "period adjustment is an adjustment made to retained earnings as a result" "of an event(s) occurring prior to the earliest year described in the" "financial statements.
		It is a more detailed presentation which addresses the changes in" "retained earnings and the contributed capital accounts.
		Inversely," "the net income can be calculated by multiplying the earnings per share" "by the number of shares outstanding throughout the entire year.
	plato.acadiau.ca /COURSES/busi/1013/TUT2/CH16LZC (2393 words)

	[No title]
		Relationship between Dividends and Retained Earnings Dividends are usually paid out of retained earnings, although some states also allow dividends to be paid out of additional paid in capital.
		Dividends may not be paid if a deficit exists in retained earnings (debit balance) or if the dividend will cause one.
		Retained Earnings 250,000 Common Stock 10,000 Additional Paid in Capital 240,000 -greater than or equal to 25% of previously outstanding stock.
	astro.temple.edu /~drb/ACC012-RetainedEarnings.doc (543 words)

	SupportGuidelines.com \| Corporate or Partnership "Retained Earnings" as Income Under Child Support Guidelines
		2000) (retained earnings of gold and country club in which husband was minority stockholder would not be calculated as income for support, where husband did not have ability to manipulate his reported income as a sole shareholder would, because distribution of corporation’s income was within control of majority shareholder).
		While there is general agreement that retained earnings are not income to a minority shareholder, there is little agreement as to who holds the burden of proof on this issue.
		In one case, the court suggested that when one parent is a minority shareholder or partner, it is the other parent’s burden to show that the earnings are not retained for a legitimate reason.
	www.supportguidelines.com /articles/art200209.html (1622 words)

	Retained Earnings (Site not responding. Last check: 2007-10-22)
		To Warren Buffett, the ability to use retained earnings wisely is a sign of good company management.
		That is, all the profits retained by the company ($8.01 per share) resulted in the earnings per share rising 1.55 (1.79-.24).
		It is this ability to use retained earnings of a company to increase earnings at a higher than market rate that attracts successful investors like Warren Buffett.
	www.buffettsecrets.com /retained-earnings.htm (557 words)

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