- DefinitionAmount of excess of issue price over par or stated value of stock and from other transaction involving stock or stockholder. Includes, but is not limited to, additional paid-in capital (APIC) for common and preferred stock.
Reference 1: http://www.xbrl.org/2003/role/exampleRef
 -Publisher FASB
 -Name Accounting Standards Codification
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| Balance Type: | credit | 
| Period Type: | instant |