The surplus of a corporation is the excess of its assets over its liabilities plus stated capital, if any. A wellprepared balance sheet can provide an objective measure of farm business growth, liquidity, solvency, and risk bearing capacity.Capital stock is the amount of common and preferred shares that a company is authorized to issue, according to its corporate charter. They give the assessed value of all property which is outside of Ohio. Electronically filed returns. The electronic filing threshold for corporate returns required to be filed on or after January 1, 2024,. For use only where the organization code being charged is an audited inventory reflected as a balance sheet (asset) account in University accounting system. Capital's MBA program is highly respected in central Ohio. For more information on the governmental and business-type capital assets see Note 7 in the notes to the financial statements. Reported in the statutory financial statements (e.g.