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paid-in capital in excess of par value

(Dictionary)

Author:
Harold Averkamp, CPA, MBA

Definition

See paid-in capital in excess of par value – common stock, or paid-in capital in excess of par value – preferred stock.

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About the Author

Harold Averkamp

For the past 52 years, Harold Averkamp (CPA, MBA) has
worked as an accounting supervisor, manager, consultant, university instructor, and innovator in teaching accounting online. He is the sole author of all the materials on AccountingCoach.com.

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