When we reissue treasury stock,we report the difference between its cost and the cash received as an increase/decrease in additional paid-in capital.

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When treasury stock is reissued, any difference between its cost and the cash received is recorded as an increase or decrease in additional paid-in capital. This is because treasury stock was originally purchased with funds that were already part of the company's equity, so it cannot be considered a new investment by shareholders. Instead, any proceeds from reissuing the stock are treated as an adjustment to the company's overall equity position.

When We Reissue Treasury Stock,we Report the Difference Between Its