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restricted retained earnings definition

Retained earnings not available for dividends.

Related Q&A

What is "deficit" appearing in stockholders' equity?
What is retained earnings?
Are retained earnings an asset?
Why aren't retained earnings distributed as dividends to the stockholders?
A corporation has a large balance in retained earnings. Does that mean that its dividends to stockholders will be increasing?
What is the difference between paid-in capital and retained earnings?

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Harold Averkamp

Harold Averkamp (CPA, MBA) has worked as a university accounting instructor, accountant, and consultant for more than 25 years,
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Free Guide to
Bookkeeping Concepts

Accounting Bookkeeping Concepts PDF Cover

Receive our free 18-page Guide to Bookkeeping Concepts (PDF) when you subscribe to our free newsletter.

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