These are profits that a firm earns that it keeps to itself instead of distributing out. These funds can be used for a variety of things from reinvesting into the company, to maintaining dividends when the profits of the company fluctuate.

Previous Terms: 1031 Exchange, 1035 Exchange, AARP, Abeyance, Abstraction Principle, Accelerated Amortization, Acceptance Credit, Acceptance of a Bill of Exchange, Accommodation Bill, Accommodation Endorser