B/S-Liab/Cap = B/S-Liab/Eq?
Is B/S-Liab/Cap the same as B/S-Liab/Eq? And if they are different, if an officer is repaid an informal loan under $10,000 (no interest, but still disproportionate amount (from other shareholders) start-up capital which an individual officer decided to put in himself), would this fall under B/S-Liab/Eq rather than B/S-Liab/Cap?