Goto Section: 32.4510 | 32.4530 | Table of Contents
FCC 32.4520
Revised as of October 1, 2007
Goto Year:2006 |
2008
Sec. 32.4520 Additional paid-in capital.
(a) This account shall include the difference between the net proceeds
(including discount, premium and stock issuance expense) received from the
issuance of capital stock and the amount includable in Account 4510, Capital
Stock, unless such difference results in a debit balance for that class of
stock, in which case the amount shall be charged to Account 4550, Retained
Earnings.
(b) This account shall also include gains arising from the retirement and
cancellation of capital stock. Losses from the retirement and cancellation
of capital stock shall be charged to this account to the extent that there
exist credits in this account for the same class of stock; otherwise to
Account 4550.
Goto Section: 32.4510 | 32.4530
Goto Year: 2006 |
2008
CiteFind - See documents on FCC website that
cite this rule
Want to support this service?
Thanks!
Report errors in
this rule. Since these rules are converted to HTML by machine, it's possible errors have been made. Please
help us improve these rules by clicking the Report FCC Rule Errors link to report an error.
hallikainen.com
Helping make public information public