View all text of Subjgrp 41 [§ 367.2010 - § 367.2190]
§ 367.2110 - Account 211, Miscellaneous paid-in capital.
This account must include the balance of all other credits for paid-in capital that is not properly included in proprietary capital accounts. This account may include all commissions and expenses incurred in connection with the issuance of capital stock.