earnings

Income. That which is earned; i.e., money earned from performance of labor, services, sale of goods, etc. Revenue earned by an individual or business. Earnings generally include but are not limited to: salaries and wages, interest and dividends, and income from self-employment. Term is broader in meaning than "wages."
See also commissions
- real earnings
Gross earnings. Total income from all sources without considering deductions, personal exemptions, or other reductions of income in order to arrive at taxable income.
See also gross income.
@ net earnings
Net earnings (income) is the excess of gross income over expenses incurred in connection with the production of such income. For tax purposes, net earnings is the number used to determine taxable income. For accounting purposes, net earnings is generally determined after deduction of income taxes.
See also net income.
@ surplus earnings
@ earnings and profits
A tax concept peculiar to corporate taxpayers which measures economic capacity to make a distribution to shareholders that is not a return of capital. Such a distribution will result in dividend income to the shareholders to the extent of the corporation's current and accumulated earnings and profits.
@ earnings per share
One common measure of the value of common stock. The figure is computed by dividing the net earnings for the year (after interest and prior dividends) by the number of shares of common stock outstanding
@ earnings report
Businesses' statement of profit and loss; commonly issued quarterly by publically-held companies
@

Black's law dictionary. . 1990.

Synonyms:

Look at other dictionaries:

  • earnings — earn·ings n pl 1: something (as wages or dividends) earned as compensation for labor or the use of capital 2: the balance of revenue for a specified period that remains after deducting related costs and expenses incurred compare profit Merriam… …   Law dictionary

  • earnings — (n.) amount of money one makes (from labor or investment), 1732, from plural of verbal noun earning (O.E. earnung fact of deserving; what one deserves; see EARN (Cf. earn)) …   Etymology dictionary

  • earnings — [n] money for work performed balance, bottom line*, emolument, gain, gate, groceries*, income, in the black*, lucre, net, pay, payoff, piece of the pie*, proceeds, profit, receipts, remuneration, return, revenue, reward, salary, salt*, stipend,… …   New thesaurus

  • earnings — ► PLURAL NOUN ▪ money or income earned …   English terms dictionary

  • earnings — [ʉrn′iŋz] pl.n. 1. wages, salary, or other recompense earned by working 2. money made by an investment or an enterprise; profits …   English World dictionary

  • Earnings — Net income for the company during the period. The New York Times Financial Glossary * * * earnings earn‧ings [ˈɜːnɪŋz ǁ ˈɜːr ] noun [plural] 1. FINANCE the money that a person receives for the work they do in a particular period of time: • He… …   Financial and business terms

  • earnings — net income for the company during a period. Bloomberg Financial Dictionary Often a general phrase, meaning profits . It does however have a very specific definition in the context of earnings per share. Here, it is defined as profit after tax,… …   Financial and business terms

  • earnings — noun ADJECTIVE ▪ high, record, strong ▪ low, meagre/meager ▪ average ▪ annual, hourly …   Collocations dictionary

  • Earnings — The amount of profit that a company produces during a specific period, which is usually defined as a quarter (three calendar months) or a year. Earnings typically refer to after tax net income.Ultimately, a business s earnings are the main… …   Investment dictionary

  • earnings — The net income or profit of a business. Because of the importance of earnings in calculating the earnings per share, there has been considerable debate as to its definition. Under Statement of Standard Accounting Practice (SSAP) 6, earnings… …   Accounting dictionary

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