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Appropriated Retained Earnings Definition | Becker

Accounting Dictionary

Appropriated Retained Earnings

Appropriated retained earnings is that portion of retained earnings that has been appropriated/designated for some purpose. Appropriations of retained earnings are a means of disclosure, but they do restrict the dividends that can be declared. See also retained earnings and unappropriated retained earnings.

Related Terms:

Retained Earnings [FARBAR]Unappropriated Retained Earnings [FAR]Back to Dictionary

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