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 ...

A basic principle of accounting is that net operating losses are subtracted from retained earnings and thus from capital. If ...

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 ...