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sur·plus /'sər-ˌpləs/ n1 a: an amount that remains when a use or need is satisfiedb: an excess of receipts over disbursementsc: the value of assets after subtracting liabilities2: an excess of the net worth of a corporation over the par value of its capital stock compare undivided profitscapital surplus: all surplus other than earned surplusearned surplus: the surplus that remains after deducting losses, distributions to stockholders, and transfers to capital stock accountspaid–in surplus: surplus resulting from the sale of stock at amounts above par
Merriam-Webster’s Dictionary of Law. Merriam-Webster. 1996.
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I
noun
balance, bonus, excess, expletive, glut, leavings, margin, nimiety, overabundance, overage, overflow, overmeasure, overplus, overrun, oversupply, redundance, redundancy, remainder, residue, residuum, spare, superabundance, superfluity, superplus, supersaturation, surfeit, surplusage
associated concepts: accumulated surplus, distribution of surplus, surplus after sale, surplus goods, surplus income, surplus of proceeds, transfer to surplus
II
index
balance (amount in excess), bonus, boom (prosperity), excess, excessive, expendable, needless, net, overage, plethora, profuse, redundancy, redundant, remainder (estate in property), remainder (remaining part), residual, residuary, superfluous, surfeit, unnecessary
Burton's Legal Thesaurus. William C. Burton. 2006
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n.Excess; something left over after most of an asset or fund has been used for its designated purpose; a corporation’s assets remaining after expenses and debts have been paid.
The Essential Law Dictionary. — Sphinx Publishing, An imprint of Sourcebooks, Inc. Amy Hackney Blackwell. 2008.
