Examlex
An example of an activity that would not normally be accounted for in an enterprise fund would be:
Capital Gains
The increase in value of an asset or investment above its purchase price, realized upon the sale of the asset.
Treasury Stock
Treasury stock refers to shares that were once in circulation but have been bought back by the issuing company and held in its own treasury.
Contra
A term used in accounting to describe accounts that have an opposite effect on the account they are related to, used to reduce the balance of the original account.
Owners' Equity
The residual interest in the assets of a company after deducting liabilities, representing the value that belongs to the company's owners.
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