Term used when setting aside Unappropriated Retained Earnings, thus making them unavailable for dividends. These appropriations might be used, for example, for plant expansion, sinking fund, and contingencies. When the appropriation is no longer needed, it is reversed.
Appropriated Retained Earnings
| Accounting Dictionary: Appropriated Retained Earnings |
| 5min Related Video: Appropriated Retained Earnings |
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 | Reserve for Contingencies (in accounting) |
| Unappropriated Retained Earnings (in accounting) |
| Appropriation (in accounting) |
 | What are temporairly restricted retained earnings? Read answer... |
| Is retained earnings an asset? Read answer... |
| Can dividends be paid out of retained earnings? Read answer... |
Help us answer these
 | What are the three types of appropriated retained earning accounts? |
| Appropriating retained earnings reduces total equity? |
| Where are appropriated retained earnings on the balance sheet? |
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 | Accounting Dictionary. Dictionary of Accounting Terms. Copyright © 2005 by Barron's Educational Series, Inc. All rights reserved. Read more |
Related answers
- What are retained earnings?
- What is a retained earning?
- Formulla for retained earnings?
- Are dividends paid out of retained earnings?
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- Why need to appropriate retained earnings?
- Does appropriating retained earnings reduces total equity?
- What is the retain earnings?
Mentioned in
- Reserve for Contingencies (in accounting)
- Unappropriated Retained Earnings (in accounting)
- Appropriation (in accounting)
- Retained Earnings (in accounting)
- Reserve for Retirement of Preferred Stock (in accounting)
