Are retained earnings current liabilities? 1.66K viewsAccounting 0 Beaudry 0 Comments Where can I find retained earnings in the balance sheet? Is it under the current liabilities? Thanks! 1 Answer ActiveVotedNewestOldest 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: