Why is comparison with induDoes an appropriation of retained earnings include a transfer of cash to a restricted account? Question 3 options: No, never. Yes, at date of board of director decision. Yes, at time of funding the appropriation. Not until board action is taken.stry averages helpful when analyzing financial statements? Question 2 options: Companies want to be average Serves as a base line for comparison with similar companies of larger/smaller size Management bonuses are based on averages Helpful in evaluating sales campaigns