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TeachMeFinance.com - explain Acquired Surplus Acquired Surplus -- Part of the combined net worth of a successor firm that is not categorized as Capital Stock in a Pooling of Interests arrangement. Generally, the surplus that comes in hand when a company is acquired. Copyright © 2007 by Mark McCracken, All Rights Reserved. TeachMeFinance.com is an informational website, and should not be used as a substitute for professional financial or legal advice. TeachMeFinance.com and its owner recommend consultation with a professional financial advisor prior to any investment or financial decision. Please read our disclaimer.