Paid in capital

Paid in capital, also called contributed capital, refers to the capital contributed to a corporation by investors on top of the par value of capital stock. In other words, the money that a company gets from potential investors in addition to the stated value of the stock.The definition above is the definition of Additional paid in capital (Paid in capital in excess of par.) Paid in Capital, as a whole, must include Capital stock as well as Additional paid in capital. Use of the abbreviation may be misleading, if the user is not aware of the use of the abbreviation.
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Capital received from investors in exchange for stock, but not stock from capital generated from earnings or donated. This account includes capital stock and contributions of stockholders credited to accounts other than capital stock. It would also include surplus resulting from recapitalization.

Invested capital from stock subscribed or issued at a par or stated value (or the subscription value in the case of stock without par value) for preferred stock and common stock. (BTS4)