Stock authorized by a company's charter and having par value, stated value or no par value. It includes all classes of common and preferred stock.
The account maintained on the company books to show the issued value of the stock of a corporation. The corporation may have different classes of stock with differing rights (such as voting and nonvoting). Each class of stock is shown in a separate account.
The stock of capital goods in the form of plant, equipment and machinery, which is used in the production process.