APIC
In accounting, APIC means what shareholders paid for stock above its par value, plus the credit side of stock-based compensation — part of contributed capital within equity.
- Layer
- Lexicon
- Defined in
- Lexicon
- Also called
- Additional paid-in capital
- Nearby
- 4
Authority
This definition follows ASC 505-10.
Every citation in this system, with the text we read and the date we checked it, is in US GAAP and where these rules come from.
For founders
The same idea written for a founder: what it costs a startup that ignores it, and what to do in a real month.
- How to account for SAFEs on your balance sheetA SAFE is cash today and shares later. Why it usually sits with liabilities, how the cap and discount set conversion, and what to book at the priced round.
- Chart of accounts for startups: a starting templateA starting chart of accounts for a US startup: number ranges, the expense accounts you need, and when to add an account versus a class or tracking tag.
- Balance sheet explained for startupsAssets equal liabilities plus equity. What each startup line means, from deferred revenue to the SAFE and the accumulated deficit, and why it must balance.
What it is not called
Each of these is a real word for a different thing. Using it here is what makes a product read as though it was built by someone who has not done the work.
- profit
- retained earnings
Nearby in the catalog
No component names this concept outright. These are the ones in its part of the system, which is a weaker claim — but a component nothing links to is a component nobody finds.
Terms this one depends on
- Stock-based compensationThe cost of equity awards — options, RSUs, restricted stock — measured at grant-date fair value and recognized as expense over the service period. Non-cash, so added back in operating cash flow, but a real cost
- CreditThe right column. It increases liabilities, equity and revenue, and decreases assets and expenses.
- EquityThe residual interest in the assets that remains after deducting liabilities (FASB CON 8 ¶E61)
Also in Equity & financing
Defined in Lexicon. This page is generated from that document, so the two cannot disagree.