Let me back up. 

I was saying separately 

someone contributes 20k of cash and a 50k asset to a new corporation. The stock is being issues for $1 per share and 1000 shares. 

$1000 goes to capital stock. $69k goes to additional paid in capital. 

is that how you’d account for it? 

if there is Ninother income and expenses, they will have negative retained earnings because the fixed asset depreciates but the $69k stays in additional paid in capital. 

I also understand that contributions don’t affect AAA. So on new corporations new contributions don’t pay any bearing on AAA, right?