IDEF1X identifying connection relationships correspond to ID-dependent relationships in the extended E-R model

Which of the following would represent the least likely use of an income statement prepared for a business enterprise?

a. Use by customers to determine a company's ability to provide needed goods and services. b. Use by labor unions to examine earnings closely as a basis for salary discussions. c. Use by government agencies to formulate tax and economic policy. d. Use by investors interested in the financial position of the entity.

Paid-in capital in excess of sated value

A. is credited when no-par stock does not have a stated value B. is reported as part of paid-in capital on the balance sheet C. represents the amount of legal capital D. Normally has a debit balance