16 CRR-NY 564.1NY-CRR
16 CRR-NY 564.1
16 CRR-NY 564.1
564.1 Unappropriated retained earnings accounts.
The several accounts thereof (433, and 436 to 439) are designed to show the changes in unappropriated retained earnings during each calendar year resulting from:
(a) The operations and other transactions during the period as reflected in the income accounts;
(b) Appropriations and reservations of retained earnings for specific purposes;
(c) Accounting adjustments not properly attributable to the period (see account 439);
(d) Appropriations for dividends.
16 CRR-NY 564.1
Current through February 28, 2023
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