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Additional Capital Invested

BTS Transportation Expressions Dictionary

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Additional Capital Invested
The difference between the price at which capital stock is sold and the par or stated value of the stock, gains or losses arising from the reacquisition and the resale or retirement of each class and series of capital stock, donations, the excess of retained earnings capitalized over par or stated value of capital stock issued, adjustments in capital resulting from reorganization or recapitalization, proceeds attributable to detachable stock purchase warrants related to debt issues, and contributions to the business enterprise by individual proprietors or partners. (BTS4)