47 CFR § 32.4540
Other capital
February 16, 2021
This account shall include amounts which are credits arising from the donation by stockholders of the company's capital stock, capital recorded upon the reorganization or recapitalization of the company and temporary declines in the value of marketable securities held for investment purposes. (See also Account 1410, Other noncurrent assets).
[67 FR 5690, Feb. 6, 2002]
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