Where Is Contributed Surplus on the Balance Sheet?

The contributed surplus is the amount of capital from the issuance of shares above the par value. Also known as additional paid-in capital, the surplus is recorded in shareholders' equity on the balance sheet.

Where does surplus go on the balance sheet?

Capital surplus figures are reported in a category of the same name or titled "additional paid-in capital" in the stockholders' equity section of the balance sheet.

Is contributed surplus a current asset?

Definition. A contributed surplus is a type of income that a business brings in, so it counts as cash, a common asset on the balance sheet.

Alexander Ross

Alexander Ross

Gaming, Esports & Interactive Media Writer

Alexander Ross has covered the video game industry for a decade, writing deep dives on game design, esports tournaments, VR developments, and gaming culture.