Accumulated earnings - Definition

Accumulated Earnings and profits are similar to retained earnings, because both terms refer to the net profits of a company after shareholder distributions. However, accumulated earnings and profits also can include reserve accounts, which are not deductible and which can be included when computing taxable earnings.



Terms near "Accumulated earnings"

Accumulated earnings tax
Accumulation
Accumulation bond
Accumulation period
Accumulation unit
Accumulative Swing Index (ASI)
ACH
Acid-test ratio
Acknowledge
Acquisition
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