CONTRIBUTED SURPLUS Definition

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CONTRIBUTED SURPLUS is money a company receives by selling shares above par value or their stated value, or from government donation of land to the company, etc. Contributed Surplus is a balance sheet item that is part of the shareholders' equity.

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PERSONAL EQUITY is that portion of equity ownership that is held to ones own benefit or invested as an integral part of the assets of a legal entity.

COST CEILING, in project management, is the sum of the Project Cost Target plus the projects Contingencies cost allowances.

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