Cartoon Guy Holding Stack Of Books

Casualty Loss

ABC Blocks

The original amount paid by investors into a corporation for its issued stock. capital stock bears no direct relationship to the present value of stock, which can fluctuate after the initial issue or first stock offering. capital stock also does not reflect the value of corporate assets, which can go up or down based on profits, losses, or purchases of equipment. capital stock remains as a ledger entry at the original price.

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