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An example of an aggravating circumstance is that the defendant was coerced intocommitting the crime.
Cost Method
An accounting approach for investments, where the investment is recorded at its original purchase cost without subsequent change for market value fluctuations.
Treasury Stock Transactions
The buying, selling, or re-issuance of a company's own shares that were previously outstanding but were repurchased.
Additional Paid-in Capital
The amount of capital that is paid by investors above the par value of the stock during equity issuance.
Contributed Capital
The amount of money that shareholders have invested in a company through the purchase of its stock.