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In accounting, the retained earnings at the end of one accounting period are the opening retained earnings in the next period, to which is added the net income or net loss for that period and from which is deducted the bonus shares issued in the year and dividends paid in that period.
Retention ratio indicates the percentage of a company's earnings that are not paid out in dividends to shareholders but credited to retained earnings. It is the opposite of the dividend payout ratio , and is a key indicator of how much profit a company is keeping to fund its operations, growth, and development.
A retention period (associated with a retention schedule or retention program) is an aspect of records and information management (RIM) and the records life cycle that identifies the duration of time for which the information should be maintained or "retained", irrespective of format (paper, electronic, or other). Retention periods vary with ...
A retention is money withheld by one party in a contract to act as security against incomplete or defective works. They have their origin in the Railway Mania of the 1840s but are now common across the industry, featuring in the majority of construction contracts.
Talent Retention in the U.S. Accounting and Finance, a new report by the Institute of Management Accountants (IMA), a global association of accountants and financial professionals, in ...
Principle of Retention Principle of Disposition The list of principles can be recalled with the help of the Mnemonic "A TIP CARD" which serves a dual purpose as it implies the principles are tips for effective recordkeeping.
In nonprofit accounting, an "operating reserve" is the unrestricted cash on hand available to sustain an organization, and nonprofit boards usually specify a target of maintaining several months of operating cash or a percentage of their annual income, called an operating reserve ratio.
When emails go missing in AOL Mail, it's often due to a few simple things; either the message is in the wrong folder, your third-party mail client's settings, or your account was deactivated due to inactivity.