In the stockholders' equity section of the balance sheet the classification of capital stock consists of

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The classification of capital stock in the stockholders' equity section of the balance sheet consists of common stock and preferred stock. Treasury stock is not included under this classification as it represents the company's own shares that have been repurchased and are therefore not outstanding. Additional paid-in capital is a separate account that represents the excess of the issue price of the stock over its par or stated value.

In the Stockholders' Equity Section of the Balance Sheet the Classification