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harmandeep
May 26, 2009, 03:43 PM
Does the earned surplus item listed in stock holders equity account?what is earned surplus.

ascalia
May 31, 2009, 08:23 AM
According to earned surplus Definition (http://www.investorwords.com/1615/learned_surplus.html), earned surplus are earnings not paid out as dividends but instead reinvested in the core business or used to pay off debt. They also are called retained earnings or accumulated earnings or upappropriated profit.