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Appropriated retained earnings

Appropriated Retained Earnings is a term found on the balance sheet that denotes earnings the company does not wish to be used for dividend payments or other expenses.

Expanded Definition

-from Fool Article Finishing the Balance Sheet

" Let's say a company decides to take on a major project and wants to reserve a portion of earnings for that project. It can limit the dividend by appropriating some of its retained earnings for other uses.

Companies will sometimes appropriate retained earnings in order to decrease the perceivable earnings available for dividends, wages, benefits, etc. Appropriated retained earnings may be unappropriated at any time.. "

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