§ 32.4540   Other capital.

   This account shall include amounts which are credits arising from the
   donation by stockholders of the company's capital stock, capital
   recorded upon the reorganization or recapitalization of the company and
   temporary declines in the value of marketable securities held for
   investment purposes. (See also Account 1410, Other noncurrent assets).

   [ 67 FR 5690 , Feb. 6, 2002]

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