Sec. 451.14. Additional (paid-in) capital

Latest version.

(a) Contributions of corporate stockholders credited to accounts other than capital stock.
(b) Sources:
(1) an excess over par or stated value received from the sale or exchange of capital stock;
(2) an excess of par or stated value of capital stock reacquired over the amount paid therefor; or
(3) an excess from recapitalization, often displayed on the balance sheet as a separate item or in combination with par or stated value and designated paid-in capital.
(c) Known also as paid-in surplus.

                    
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