根据US GAAP，法定盈余公积并不是一个概念。在美国，公司通常不需要根据GAAP设立法定盈余公积。相反，美国公司可能会设立任意盈余公积，但这不是法定要求，而是公司自行决定的。根据ASC 2020, Retained Earnings, a component of stockholders' equity, a company may choose to allocate a portion of its earnings to a general or special reserve, but this is a matter of corporate policy rather than a legal or accounting requirement under US GAAP.