Which One Of The Following Is Not True Concerning A Retained Earnings Restriction?

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Which One Of The Following Is Not True Concerning A Retained Earnings Restriction?

Entry field with incorrect answer It is reported as a loss on the income statement. It makes a portion of the balance of retained earnings unavailable for dividends. It may arise from legal, contractual, or voluntary causes. It generally is disclosed in the notes to the financial statements.
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It is reported as a loss on the income statement.

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