Assertion: paid capital account | /r/HasProperty | capital stock
Facets:
Source sentences:
text: The paid-in capital account includes capital stock and contributions of stockholders credited to accounts other than capital stock, such as an excess over par value.
text: The paid-in capital account includes capital stock and contributions of stockholders credited to accounts other than capital stock, such as an excess over PAR value received from the sale or exchange of capital stock.