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Appropriations to retained earnings can be:
Disposal
Refers to the process of discarding, selling, or removing an asset from the company's records.
Property, Plant and Equipment
Long-term tangible assets held for business use and not expected to be converted into cash in the upcoming fiscal year.
Land Held
Real estate owned by a person or entity, typically recorded as an asset on the balance sheet.
Corporate Headquarters
The main office or central administration location of a company where key managerial functions are coordinated.
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