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TeachMeFinance.com - explain Retained earnings Retained earnings The term 'Retained earnings' as it applies to the area of energy can be defined as ' The balance, either debit or credit, of appropriated or unappropriated retained earnings of the utility department arising from earnings'. Previous 5 Terms: Restructuring result Retail motor gasoline prices Retail sales (electric) Retailer Next 5 Terms: Retaining wall retardation retiary reticular Reticulite　 About the author Mark McCracken Author: Mark McCracken is a corporate trainer and author living in Higashi Osaka, Japan. He is the author of thousands of online articles as well as the Business English textbook, "25 Business Skills in English". Copyright © 2005-2011 by Mark McCracken, All Rights Reserved. TeachMeFinance.com is an informational website, and should not be used as a substitute for professional medical, legal or financial advice. Information presented at TeachMeFinance.com is provided on an "AS-IS" basis. Please read the disclaimer for details.