Capital Contribution
A capital contribution is cash or other property an owner transfers to an entity as equity rather than as revenue or a loan.
Owner and non-owner contributions of cash or property, including their equity classification, documentation, and measurement.
Capital Contribution covers resources transferred by an owner as equity rather than revenue or debt. Donated Capital addresses contributed resources that require a separate source and classification analysis.
The accounting depends on who contributes, what rights are exchanged, which assets and liabilities transfer, and which reporting framework applies. Book amount, legal capital, owner tax basis, and the entity’s tax basis should not be assumed to match.
These pages are educational and do not provide accounting, tax, securities, corporate, partnership, legal, valuation, or investment advice.
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A capital contribution is cash or other property an owner transfers to an entity as equity rather than as revenue or a loan.
Donated Capital is an equity or reserve account used to explain retained profits, capital buffers, or shareholder claims.