Capital stock is the number of common and preferred shares that a company is authorized to issue, and is recorded in shareholders' equity. In economics, capital stock is the plant, equipment, and other assets that help with production.Capital stock in accounting is ownership value received for preferred and common shares of a corporation. In economics, Capital stock is production assets. Capital stock refers to the total value of all physical assets and equipment that a company uses to produce goods and services. What is capital stock? Assessable capital stock is capital stock that could subject shareholders to liabilities above what they paid for their shares. Capital stock are equity holders in the company. We represent 351 cities and towns and the municipal officials who run them. It is the total amount of physical capital at any particular moment in time.