Capital stock is the number of common and preferred shares that a company is authorized to issue, and is recorded in shareholders' equity. Though similar to restaurants, mobile food vendors must meet additional requirements to address potential hazards specific to mobile establishments.Please fill out this field. Circumstances indicate a significant, unexpected decline in the service utility of a capital, lease or subscription asset has occurred. The amount is listed on the balance sheet in the company's shareholders' equity section. Capital gains, if any, are subject to tax.