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Business Definition for: acquired surplus
acquired surplus
uncapitalized portion of the equity (net worth) of a successor company in a combination under the method. It is the part of the combined equity of the companies not classified as capital stock . It is also the surplus acquired when a company is bought.
acquired surplus
uncapitalized portion of the net worth of a successor company in a pooling of interests combination. In other words, the part of the combined net worth not classified as capital stock .
In a more general sense, the surplus acquired when a company is purchased.
Copyright © 2005, 2000, 1995, 1987 by Barron's Educational Series, Inc., Reprinted by arrangement with Publisher.
Copyright © 2006, 2003, 1998, 1995, 1991, 1987, 1985 by Barron's Educational Series, Inc. Reprinted by arrangement with Publisher.
Copyright © 2006, 2003, 1998, 1995, 1991, 1987, 1985 by Barron's Educational Series, Inc. Reprinted by arrangement with Publisher.
