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Appropriation

The act/ process of setting aside money for a specific use/ purpose. For example, reserves are created by setting aside...

Appropriated Retained Earnings

Those retained earnings (RE)- i.e., retained profits- of an entity puts set aside (appropriates/ by appropriation) for a specific use...

Unappropriated Retained Earnings

Those retained earnings (RE)- i.e., retained profits- of an entity that have not been set aside (appropriated) for a specific...

RE

An acronym for retained earnings; a liability item that consists of the cumulative total of net earnings and losses, less...

Retained Earnings

A liability item that consists of the cumulative total of net earnings and losses, less any dividends declared and distributed,...