Are the sum of a company's profits, after dividendpayments, since the company's inception. They are also called earned surplus, retained capital, or accumulated earnings.
(EXAMPLE):
Let's assume Company XYZ has been around for five years. During this time, it reported the following net income:
Year 1: $10,000
Year 2: $5,000
Year 3: -$5,000
Year 4: $1,000
Year 5: -$3,000
Assuming Company XYZ paid no dividends during this time, XYZ's retained earnings equal the sum of its net profits since inception, or in this case, $8,000. In subsequent years, XYZ's retained earnings will change by the amount of each year's net income, less dividends.
The retained earnings statement summarizes changes in retained earnings for a fiscal period, and total retained earnings appear in the shareholders' equity portion of thebalance sheet. This means that every dollar of retained earnings means another dollar of shareholders' equity ornet worth.
A company's board of directors may apprompany's retained earnings when it want to restrict dividend distributions to shareholders. Appropriations are usually done at the board's discretion, although bondholders and other circumstances may contractually require the board to do so. Appropriations appear as a special account in the retained earnings section. When an appropriation is no longer needed, it is transferred back to retained earnings. Because retained earnings are not cash, a company mayfund appropriations by setting aside cash or marketable securities for the projects indicated in the appropriation.
Why its important
It is important to understand that retained earnings do not represent surplus cash or cash left over after the payment of dividends. Rather, retained earnings demonstrate what a company did with its profits.
Yes. The U.S. tax system has a built-in stabilizers.
These built-in stabilizers are called automatic stabilizers. Automatic stabilizers are defined as the features of tax and transfer system that lends stability of the economy without direct intervention from the policy makers.
These stabilizers tempers the economy when it overheats and provides economic stimulus when it slumps.
When: Automatic Stabilizers:
Incomes are high <span>tax liabilities rise and eligibility for government benefits falls
Incomes are low </span><span>tax liabilities drop and more families become eligible for government transfer programs (food stamps, unemployment insurance)</span>
Answer:
The company's loss on the contract is $750.
Explanation:
a) Data and Calculations:
Future Contract of 15,000 pounds frozen concentrate:
March 2018 orange juice futures price = 120 cents per pounds
December 2016, the futures price = 140 cents
December 2017, the futures price = 110 cents
February 2018, the futures price = 125 cents
Loss on futures contract = (125 - 120) * 15,000 = $750
b) This futures contract for frozen concentrate is a contract between two parties where both parties agree to sell and buy 15,000 pounds of frozen concentrate at a predetermined price of 120 cents per pound in March 2018, although the contract was entered into in September 2016.
Answer: Depends
Explanation:
If you aren't attending days continue the chances of you missing out on available infromantion it likely. I wouldn't trip on it to much but know that if you are looking to attend a college they have ways to see your attendance by looking into your previous school records. As long as you have good grades I wouldn't trip that much ¯\_(ツ)_/¯
The answer is <span>explicit and implicit attitudes. </span>Both have negative or positive feeling towards a subject. The essential contrast between the two is found in the cognizant consciousness of a specific state of mind and how the demeanor is communicated. Verifiable mentalities are oblivious while unequivocal states of mind are cognizant.
