Assertion: common stock's share | /r/HasProperty | sold
Facets:
value: as of november
type: TEMPORAL
value: typically
type: DEGREE
Source sentences:
text: If the Board of Directors has not specified a stated value, the entire amount received when the shares are sold is recorded in the common stock account.
text: When matching each sale to a prior purchase, the oldest owned shares of a specific stock are typically considered sold first.
text: When the remaining 7,500 shares are sold, the entry to record the sale includes an increase (debit) to cash for the proceeds received, a decrease (credit) to treasury stock for the repurchase price of $25 per share or $187,500, and a decrease (debit) to additional paid‐in‐capital × treasury stock, if the account has a balance, for the difference.
text: The $8,000 difference is the NUA portion of this distribution and is converted to unrealized long-term capital gains (LTCG) that would be taxed only if the shares are ever sold, and at the LTCG rate if so, which is typically going to be lower than ordinary income rates.
text: For example, assume a company's articles of incorporation provide for the possibility of 40,000 common shares to be sold.
text: If 10,000 common shares are sold to owners, the company's issued shares become 10,000.
text: As of November 30, 6,000,000 shares had been sold, 10,000 shares had been acquired by the company and retired, and 8,000 shares had been acquired by the company and were still being held.
text: The shares of treasury stock can be sold, retired, or could continue to be held as treasury stock.
text: It has nothing to do with how much a corporation’s shares are actually worth or are sold for.