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ABII » Topics » Treasury Stock

This excerpt taken from the ABII 10-K filed Mar 12, 2010.

Treasury Stock

We account for treasury stock purchases under the cost method whereby the entire cost of the acquired stock is recorded as treasury stock. Gains and losses on the subsequent reissuance of shares are credited or charged to paid in capital in excess of par value using the average-cost method.

"Treasury Stock" elsewhere:

Digital Angel (DOC)
Fibrocell Science, Inc. (ILE)
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