In the Stockholders' Equity section of a balance sheet,par value of common stock is presented first,followed by par value of preferred stock,followed by additional paid-in capital on common stock,followed by additional paid-in capital on preferred stock.

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The typical order in the Stockholders' Equity section starts with the par value of preferred stock (if any), followed by the par value of common stock, then additional paid-in capital on preferred stock (if any), and additional paid-in capital on common stock. This order reflects the priority and typical issuance sequence of these equity components.

In the Stockholders' Equity Section of a Balance Sheet,par Value