Stock Split _ Issuer Side

AlinAlin Posts: 1Registered
Does anyone know how to register an odd stock split ratio in the accounting of the Issuer. For example: before stock split 100 shares worth 10 USD each giving a total of 1000 USD, after 1:3 split ratio we have 300 shares at 3.33 USD each giving a total of 999 USD. What is the best practice to avoid/record the missing 1 usd?
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