Retained Earnings
Also called: accumulated profits, retained profit, accumulated deficit
Retained earnings are the cumulative profits a company has kept rather than paid out as dividends. It's a historical record, not a cash pile — the money was long since spent on assets, inventory or acquisitions. A large retained earnings balance with no cash is entirely normal, and a negative balance (accumulated deficit) simply means lifetime losses exceed lifetime profits.
Where this is taught
Definitions are the trailer. These free levels turn Retained Earnings into something you play — one bite-size lesson, with worked examples, a quiz and XP.