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Title: Section 441.213 - Net worth

441.213 Net worth. The aggregate presentation on the accounting records of the equities representing proprietary interests; the excess of the going concern's value of assets over liabilities to outsiders; of a corporation, the total of paid-in capital, retained earnings, and appropriated surplus; of a sole proprietorship, the proprietor's account; of a partnership, the sum of the partners' accounts.


VOLUME C (Title 10)