Capital stock is the amount of common and preferred shares that a company is authorized to issue, according to its corporate charter. 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. They buy stock in units called shares. It is the total amount of physical capital at any particular moment in time. Capital is one of the factors of production. It can mean preferred and common stock, or it can mean property, plant, and equipment. Finance people are very sloppy in their language. Alas. Assessable capital stock stands in contrast to non-assessable capital stock, where shareholders can only lose the amount they invested.