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.
The amount listed under retained earnings on a company's balance sheet does not represent a pile of cash waiting to be used. In most cases, it represents money that has been spent. Say a company has $50,000 in cash earnings and holds onto it. The retained earnings balance goes up by $50,000.