Paid-In Capital from Treasury Stock

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Paid-In Capital from Treasury Stock is stockholders' equity account that records amounts more or less than par value of treasury stock sold. The balance of this account can never be negative.


Definitions

According to College Accounting: A Practical Approach by Slater (13th edition)‎,

Paid-In Capital from Treasury Stock. Stockholders' equity account that records amounts more or less than par value of treasury stock sold. The balance of this account can never be negative.

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