In addition to restitution, the Department of Court Records, Criminal Division collects fines and costs due Allegheny County for violations. "IN THE COURT OF COMMON PLEAS OF ALLEGHENY COUNTY, PENNSYLVANIA". (b).We accept for filing many types of documents and provide other valuable services to the public. A company issues common stock to raise money, so the debit will always be to cash. Conversions of the Notes will be settled in cash, shares of ATI's common stock or a combination thereof, at ATI's election.