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Contra to Owners' Equity
An account that reduces the total amount of owners' equity, such as drawings or expenses subtracted from the capital account in a sole proprietorship or partnership.
Stockholders' Equity
Stockholders' equity represents the owners' equity invested in a company, inclusive of retained earnings and contributed capital, showing the residual assets available to shareholders after debts are settled.
Treasury Stock
Treasury stock includes shares that have been originally issued and then bought back by the issuing corporation, thereby decreasing the total number of outstanding shares available on the public market.
Cumulative
Describes an amount that has accumulated over time, often referring to the total up to a particular point.
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