Akademik

sur·plus /'sər-ˌpləs/ n

1 a: an amount that remains when a use or need is satisfied

b: an excess of receipts over disbursements

c: the value of assets after subtracting liabilities

2: an excess of the net worth of a corporation over the par value of its capital stock compare undivided profits

capital surplus: all surplus other than earned surplus

earned surplus: the surplus that remains after deducting losses, distributions to stockholders, and transfers to capital stock accounts

paid–in surplus: surplus resulting from the sale of stock at amounts above par