Are retained earnings current liabilities? 1.88K viewsAccounting0 Beaudry 0 Comments Where can I find retained earnings in the balance sheet? Is it under the current liabilities? Thanks! 1 AnswerActiveVotedNewestOldest 0 Stein Posted 0 Comments No, retained earnings are not current liabilities. Retained earnings are the undistributed accumulated earnings less the accumulated losses. Retained earnings is part of the equity and not part of the liabilities. Register or Login Search for: