noun | \ ˈsər-ˌpləs \ | sur·plus
  1. a : an amount that remains when a use or need is satisfied

    b : an excess of receipts over disbursements

    c : the value of assets after subtracting liabilities

  1. : an excess of the net worth of a corporation over the par value of its capital stock — compare undivided profits

    — capital surplus
    : all surplus other than earned surplus

    — earned surplus
    : the surplus that remains after deducting losses, distributions to stockholders, and transfers to capital stock accounts

    — paid-in surplus
    : surplus resulting from the sale of stock at amounts above par