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LSDefine

Simple English definitions for legal terms

accumulated earnings

Read a random definition: knockoff

A quick definition of accumulated earnings:

Accumulated earnings are the profits a company has left after paying dividends to its stockholders. It shows how much money the company has kept for itself instead of giving it to the stockholders. To calculate accumulated earnings, you add the earnings from the beginning of the year to the current earnings and subtract any dividends paid to stockholders. This helps companies figure out how much profit they have and how much they can give to stockholders or invest back into the business. It's important for taxes and shows the company's dividend policy.

A more thorough explanation:

Accumulated earnings refer to the amount of a company's net profit that remains after paying dividends to stockholders. It is calculated by adding the accumulated earnings at the beginning of the year to the current accumulated earnings and subtracting any dividends paid to stockholders.

For example, if a company had accumulated earnings of $100,000 at the beginning of the year and earned an additional $50,000 during the year, but paid out $20,000 in dividends, their accumulated earnings at the end of the year would be $130,000 ($100,000 + $50,000 - $20,000).

Accumulated earnings are important for tax purposes and can also reflect a company's dividend distribution policy. If a company retains earnings and profits for the reasonable needs of the business, there will not be any accumulated tax. Dividends can only be distributed from accumulated earnings and profits.

For example, if a company has accumulated losses that exceed its current earnings, it does not have accumulated earnings and cannot distribute dividends.

accrue | accumulation trust

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MIAMI A
[] AromaticTroubledDormouse
20:55
How does one know if they are UR1 or UR2?
[] AromaticTroubledDormouse
20:56
CONGRATS MACAQUE!
TY
got a random stanford email and almost had a heart attack
ALSO CONGRATS!
Congrats1!
21:15
Miami A, yall I'm so excited I could cry.
21:15
Feel like I can finally stop holding my breath!! Whew!!!
[] baddestbunny
22:16
every time I get accosted by a strange man who follows me around because my male coworkers were too busy talking to walk me back to my car I get closer to saying we need to bring back traditional gender roles
Dkk
22:32
Nice! @Macaque
Dkk
22:32
@Aromatic, Have to guess.
Dkk
22:33
That sucks @Bunny do you have to go to the hospital?
[] baddestbunny
22:40
I said accosted not assaulted
23:35
guys. my notre dame address just went long is this good or bad
1a2b3c4d26z
23:37
Oooooo me too
23:37
omg is this good or bad
Dkk
23:47
Idk if gender roles are gunna fix that then.
23:49
it looks like most people who applied in october last cycle didn't get a decision until january... does it even mean anything that our addresses went long??
hows ED 2 compared to ED 1?
Dkk
0:10
No idea
windyMagician
0:34
reporting live to say my ndls address also went long
does it mean anything ^
Dkk
2:21
NDLS and Fordham took a very long time last year. It's good info for people to know.
[] baddestbunny
4:29
let’s get after it boys and girls
Dkk
5:21
I gtg to bed soon.
Dkk
5:22
Big day today. Gunna be a crazy one. I will sleep through the first half.
good morning lsd it is 5 am EST
also jazzy my ndls address went long ages ago i sadly do not think it means anything
my stanford address also went long LOL i think at most it's an indicator it's under review
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