Examlex
The CPL and CPU indexes are used to measure process' actual performance rather than its potential.
Paid in Capital in Excess
Funds received from shareholders over and above the par value of the stock issued, also known as additional paid-in capital.
Preferred Stock
A type of stock that gives its holders preference over common stockholders in terms of dividends and asset liquidation.
Building
An asset category in accounting representing the physical structure owned by a company, used for operations or rental.
Subscriptions Receivable-Common Stock
An account that tracks the amount due from subscribers who have committed to purchasing a company's common stock but have not yet paid.
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