Getty Images Capital stock and treasury stock both describe two different types of a company's shares. Capital stock is the total amount of outstanding shares a company is authorized to issue ...

When a company buys back its own shares, that stock is accounted for as "treasury stock" on its balance sheet. Treasury stock is no longer outstanding -- the company itself now owns it ...

Treasury stock, also known as reacquired stock, is a company’s own shares that it buys back from the public market. These ...