Acquired Surplus

Acquired Surplus - The acquired surplus of any company is the excess of assets that remain when a company is set to merge, with another company, to provide the net worth of the company, but does not including all shares that represent company ownership. This is an accounting method, which combines the balance sheets of both companies that are merging, so that the two companies can be combined, merged, on the tax return without having an impact on the taxes of either company. Therefore, in order for this to happen, certain circumstances must exist, or the tax collectors will not allow it. Death and taxes...the only two things guaranteed in life.