N.Y. Comp. Codes R. & Regs. tit. 10 § 451.210
Current through Register Vol. 46, No. 51, December 18, 2024
The total amount of cash, property and services contributed to a corporation by its stockholders and constituting a major balance sheet item. It may be reflected in a single account or divided between capital stock and additional paid-in capital accounts.
N.Y. Comp. Codes R. & Regs. Tit. 10 § 451.210