Definition of Acquired Surplus

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Acquired Surplus -- Part of the combined net worth of a successor firm that is not categorized as Capital Stock in a Pooling of Interests arrangement. Generally, the surplus that comes in hand when a company is acquired.



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Mark McCracken

Author: Mark McCracken is a corporate trainer and author living in Higashi Osaka, Japan. He is the author of thousands of online articles as well as the Business English textbook, "25 Business Skills in English".


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