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The scientific approach involves using
Stockholders' Equity
The residual interest in the assets of the entity after deducting liabilities, representing ownership equity spread among shareholders.
Donated Land
Land that has been given to an organization as a gift, usually recognized at its fair market value on the date of donation.
Deferred Compensation
A portion of an employee's compensation that is set aside to be paid out at a later date, often used as a retirement benefit.
Treasury Stock
Shares of a company’s own stock that it has reacquired from shareholders but not retired, listed as a contra equity account on the balance sheet.
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