# APIC

> APIC — What shareholders paid for stock above its par value, plus the credit side of stock-based compensation — part of contributed capital within equity.

Source: https://lopifi.com/glossary/apic
Part of: Lopifi — US GAAP books on autopilot, checked by a CPA (https://lopifi.com)

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**What is 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.

## Also known as

- Additional paid-in capital

## Words this system refuses for it

- profit
- retained earnings

- **Category:** Equity & financing
- **Specified in:** [Lexicon](https://lopifi.com/md/docs/domain/11-lexicon)
- **Related:** stock-based-compensation, credit, equity