Net worth is defined to include issued capital stock, paid in surplus and retained earnings. Treasury stock should not be deducted from issued capital stock.The three factors in the apportionment formula are the property factor, the payroll factor, and the gross receipts factor. This booklet is designed to provide information and assist partnerships in filing their Georgia partnership tax returns. Par value gives the accountant a constant amount at which to record capital stock issuances in the capital stock accounts. Contributed capital is the total value of cash and other assets that shareholders provide to a company in exchange for ownership shares. You may owe capital gains taxes if you sold stocks, real estate or other investments. Use SmartAsset's capital gains tax calculator to figure out what you owe. 1 Accounting Equation Broken Out . Details on payments in the event of a company sale.