Refers to capital received from investors in exchange for stock, which is different than capital that is donated or generated from earnings. Additional Paid-In Capital is also known as paid-in capital and paid-in surplus. The paid-in capital account includes capital stock as well as contributions of stockholders credited to accounts other than capital stock, such as excess over par value received from the exchange or sale of capital stock. The paid-in capital account also includes surplus from recapitalization.