Irrevocable cash inflow from shareholders to the company account which aims to support and develop the future benefits from the Business.
Basically this is in-house investment from Business owners.
The only difference with initial capital in is the later timing of this cash inflow.
The main reasons of the APIC are:
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Business expenses on buying, maintaining or improving its Fixed Assets.
See also
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Business / Business Administration / Financial Management / Financial Accounting / Statement of Financial Position (Balance Sheet) Profit and Loss (P&L)
[ OPEX ]