N.Y. Comp. Codes R. & Regs. tit. 10 § 441.213
Current through Register Vol. 46, No. 53, December 31, 2024
The aggregate presentation on the accounting records of the equities representing proprietary interests; the excess of the going concern's value of assets over liabilities to outsiders; of a corporation, the total of paid-in capital, retained earnings, and appropriated surplus; of a sole proprietorship, the proprietor's account; of a partnership, the sum of the partners' accounts.
N.Y. Comp. Codes R. & Regs. Tit. 10 § 441.213