Are Retained Earnings an Asset or a Type of Equity? Retained earnings are not listed as an asset, although they are commonly used to purchase assets like equipment or supplies. Retained earnings ...

and retained earnings. Company accountants use capitalization to depreciate an asset over its useful life on the balance sheet instead of on the income statement. Long-term assets are thus often ...

Calculate dividends by subtracting year-end retained earnings from start-year retained earnings, then net income. Dividend payout ratio (DPR) is found by dividing total dividends by net income to ...