# Retained earnings

> Retained earnings — Accumulated net income not distributed to owners — where the P&L lands on the balance sheet.

Source: https://lopifi.com/glossary/retained-earnings
Part of: Lopifi — US GAAP books on autopilot, reviewed by a CPA (https://lopifi.com)

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**What is retained earnings?** In accounting, retained earnings means accumulated net income not distributed to owners — where the P&L lands on the balance sheet.

## Words this system refuses for it

- reserves
- profit

- **Category:** Foundations
- **Specified in:** [Lexicon](https://lopifi.com/md/docs/domain/11-lexicon)
- **Related:** balance-sheet, net-income