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Which movement is actually an extension, but the name can be misleading if the anatomy is not well understood?
Stockholders' Equity
The residual interest in the assets of a corporation after deducting liabilities, representing ownership equity spread among individual shareholders.
Working Capital
The difference between a company's current assets and current liabilities, indicating its short-term liquidity.
Paid-In Capital
The amount of money a company has received from shareholders in exchange for shares of stock.
Capital Surplus
Capital surplus refers to the amount that a company raises from the sale of its shares above their par value, often reflecting additional investment or gains retained in the business.
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