adj. Being more than or in excess of what is needed or required: surplus grain. See Synonyms at superfluous. n. 1. An amount or quantity in excess of what is needed. 2. Accounting a. Total assets minus the sum of all liabilities. b. Excess of a corporation's net assets over the face value of its capital stock. c. Excess of receipts over expenditures. [Middle English, an excess, surplus, from Old French, an excess, from Medieval Latin superplūs : Latin super-, super- + Latin plūs, more; see pelə-1 in the Appendix of Indo-European roots.] |
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