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What Are the Four Components That Make Up Dirty Surplus

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What are the four components that make up dirty surplus accounting according to the FASB?
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Definitions:

Line Managers

Supervisors directly responsible for managing employees and operations in specific departments or segments of a business.

Unionization

The process of organizing the employees of a company into a union, aiming to collectively bargain for better wages, benefits, and working conditions.

Collective Bargaining

A negotiation process involving employers and employee representatives focused on reaching agreements concerning wages, working conditions, benefits, and various aspects of employee compensation and rights.

Filter Feeder

A filter feeder is an aquatic organism that feeds by straining suspended matter and food particles from water, typically possessing specialized structures to facilitate this process.

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