Robert Coles Sun, Jan 13, 2013 @ 07:01 AM. If Internet memes have taught us anything, it's that there are plenty of ways to waste time, be it at work, at home on the couch, or on Facebook at a restaurant.
Retained earnings and stockholders' equity are decreased by a per-share cash dividend that is paid on common and preferred shares of stock, and not on shares of repurchased or treasury stock.
Retained Earnings Basics. Retained earnings is also called accumulated earnings because it is net income the company retains over time. It is similar to a kid putting his allowance in a piggy bank and holding it versus spending it for something he wants. Companies typically retain earnings for a couple of reasons.