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appropriated retained earnings

(Dictionary)

Author:
Harold Averkamp, CPA, MBA

Definition

A second retained earnings account that reports the amount that a company has transferred from the unappropriated or regular retained earnings account.

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About the Author

Harold Averkamp

For the past 52 years, Harold Averkamp (CPA, MBA) has
worked as an accounting supervisor, manager, consultant, university instructor, and innovator in teaching accounting online. He is the sole author of all the materials on AccountingCoach.com.

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