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All of the following would appear in the contributed capital section of shareholders' equity on the balance sheet except
Restatement of Torts
A set of legal principles concerning civil wrongs that cause harm or loss, serving as a guide for courts.
United States Constitution
The supreme law of the United States, establishing the framework of national government and the rights of the citizens.
Contractual Capacity
The legal ability of a person or entity to enter into a binding contract, which generally requires them to be of a certain age and have a sound mind.
Informed Consent
A process by which a person voluntary confirms their willingness to participate in a particular activity, after having been informed of all the risks, benefits, and alternatives.
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