{"id":2308,"date":"2023-11-22T12:19:05","date_gmt":"2023-11-22T12:19:05","guid":{"rendered":"https:\/\/statanalytica.com\/blog\/?p=2308"},"modified":"2023-12-27T07:06:00","modified_gmt":"2023-12-27T07:06:00","slug":"how-to-calculate-common-stock","status":"publish","type":"post","link":"https:\/\/statanalytica.com\/blog\/how-to-calculate-common-stock\/","title":{"rendered":"Easy Formula Steps on How to Calculate Common Stock"},"content":{"rendered":"\n<p>Are you confused on how to calculate common stocks in an effective way.Don\u2019t worry here we will provide you easy formula steps and description&nbsp; to calculate common stock.<\/p>\n\n\n\n<p>Here we will guide you regarding common stock and provide you the tips on how to calculate common stock, but before that, we should know some basic information about stocks.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"what-are-stocks\"><\/span><strong>What Are Stocks?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2><div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-6a2893fb78963\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #ff5104;color:#ff5104\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #ff5104;color:#ff5104\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-6a2893fb78963\" checked aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/statanalytica.com\/blog\/how-to-calculate-common-stock\/#what-are-stocks\" >What Are Stocks?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/statanalytica.com\/blog\/how-to-calculate-common-stock\/#types-of-stocks%e2%80%93there-are-two-types-of-stocks\" >Types Of Stocks&#8211;There Are Two Types Of Stocks<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/statanalytica.com\/blog\/how-to-calculate-common-stock\/#what-is-common-stock\" >What Is Common Stock?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/statanalytica.com\/blog\/how-to-calculate-common-stock\/#what-are-dividends\" >What Are Dividends?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/statanalytica.com\/blog\/how-to-calculate-common-stock\/#what-is-a-balance-sheet\" >What Is a Balance Sheet?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/statanalytica.com\/blog\/how-to-calculate-common-stock\/#balance-sheet\" >Balance Sheet<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/statanalytica.com\/blog\/how-to-calculate-common-stock\/#how-do-you-find-common-stock-on-a-balance-sheet\" >How do you find common stock on a balance sheet?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/statanalytica.com\/blog\/how-to-calculate-common-stock\/#examples-on-how-to-calculate-common-stock\" >Examples On How to Calculate Common Stock:<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/statanalytica.com\/blog\/how-to-calculate-common-stock\/#outstanding-sharesnumber-of-issued-shares-treasury-stocks\" >Outstanding Shares=Number of issued shares-Treasury stocks<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/statanalytica.com\/blog\/how-to-calculate-common-stock\/#additional-paid-in-capital16000\" >Additional paid-in capital=$16,000<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/statanalytica.com\/blog\/how-to-calculate-common-stock\/#summary\" >Summary<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/statanalytica.com\/blog\/how-to-calculate-common-stock\/#frequently-asked-questions\" >Frequently Asked Questions<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/statanalytica.com\/blog\/how-to-calculate-common-stock\/#1-is-issuing-common-stock-a-debit-or-credit\" >1. Is issuing common stock a debit or credit?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/statanalytica.com\/blog\/how-to-calculate-common-stock\/#2-what-type-of-account-is-common-stock\" >2. What type of account is common stock?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/statanalytica.com\/blog\/how-to-calculate-common-stock\/#3-is-common-stock-an-asset\" >3. Is common stock an asset?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n\n\n\n\n<p>Stocks are the share of a company that can be purchased by anyone who wants to invest in the corporation. A corporation sells its shares in order to make money from the individuals so that it can invest this money in the further progress of the corporation. In replacement, the company provides voting rights to the stockholders and the dividends when it is issued.<\/p>\n\n\n\n<p>In simple words, stockholders are the partial owner of the company and get dividends and voting rights from the company based on their percentage of stocks they have purchased.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"types-of-stocks%e2%80%93there-are-two-types-of-stocks\"><\/span><strong>Types Of Stocks<\/strong><strong>&#8211;<\/strong>There Are Two Types Of Stocks<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Common Stocks<\/li>\n\n\n\n<li>Preferred Stocks<\/li>\n<\/ol>\n\n\n\n<p>1.<strong>Common Stocks<\/strong>&#8211; An investor can purchase both types of stocks when available as both have their own privileges. But common stocks are the share that most people invest in. One share allows one vote to the buyer. When people purchase common stocks, it means they have voting right in the important decisions and other events in the company. They also get dividends when issued by the company but do not have a preference to get it.<\/p>\n\n\n\n<p>2. <strong>Preferred Stocks<\/strong><strong>&#8211;<\/strong> When a person invests in the Preferred stocks, he or she is preferred over common stock investors in terms of getting dividends from the company. The downside of the preferred stock is that preferred stockholders do not have a right to vote.<\/p>\n\n\n\n<p>Here we will discuss how to calculate common stocks, and preferred stocks also play a role in calculating common stocks.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"what-is-common-stock\"><\/span><strong>What Is Common Stock?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Common stock is a type of equity ownership in a company that gives the shareholder a share of the company&#8217;s profits and losses. Common stockholders usually have the right to vote and can take part in making business decisions.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"what-are-dividends\"><\/span><strong>What Are Dividends<\/strong>?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Dividend is a reward, money, stocks which are distributed among the shareholders of that company. Dividends are decided by the board of directors and need the approval of shareholders.<\/p>\n\n\n\n<p>Common stocks are represented in the stockholder equity section on a balance sheet. Now before knowing further about common stocks, have a look at a balance sheet.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"what-is-a-balance-sheet\"><\/span><strong>What Is a Balance Sheet?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The balance sheet is a company&#8217;s financial statement. It represents the assets, liabilities, and stockholder&#8217;s equity at a particular point in time. It records the company&#8217;s income and expenditure and compares it with the previous year&#8217;s data, and results out the company&#8217;s net profit and loss. Let us explain to you with the help of a table. Suppose it is a balance sheet having three sections.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"balance-sheet\"><\/span><strong>Balance Sheet<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<figure class=\"wp-block-table is-style-regular\"><table><tbody><tr><td>Assets<\/td><td>Liabilities<\/td><\/tr><tr><td>All the items company own for the growth of the company<\/td><td>Debts and obligations that a company owes and paid back later in the future.In the liability section common stocks are represented in the shareholders equity section.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Now when we know the basic terms, it is time to jump on how to calculate common stock. To calculate common stocks, we have a formula; after using this formula, it will be easy for you to get common stock value:<\/p>\n\n\n\n<p>Common stock can be calculated when the Treasury Stocks are<strong> added <\/strong>in the Total Equity and Preferred stock, Additional(paid-in )capital, Retained earnings are<strong> subtracted<\/strong> from it. The mathematical formula of common stock is<\/p>\n\n\n\n<p><strong>First Case:<\/strong> when total Equity, treasury stocks, additional (paid-in) capital, preferred stocks, and retained earnings are given.<\/p>\n\n\n\n<p><strong>Common Stock=Total Equity+Treasury Stocks-Additional paid in capital-Preferred stocks-Retained earnings.<\/strong><\/p>\n\n\n\n<p><strong>Second Case: <\/strong>when only total Equity and retained earnings are given:<\/p>\n\n\n\n<p><strong>Common Stock=Total Equity-Retained Earnings<\/strong><\/p>\n\n\n\n<p>when we were given the total Equity and Retained earnings, then by deducting retained earnings from the total Equity will provide us with the value of the common stock.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"how-do-you-find-common-stock-on-a-balance-sheet\"><\/span><strong>How do you find common stock on a balance sheet?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Common stock is usually listed under &#8220;Stockholders&#8217; Equity&#8221; on a balance sheet. The common stock account shows the value of all the common shares that have been given to shareholders.<\/p>\n\n\n\n<p>It is usually listed as a separate line item along with any other stock the company may have issued, such as preferred stock. On the balance sheet, the dollar value of common stock shows the par value of each share, which is the nominal or face value set by the company at the time the shares were issued.<\/p>\n\n\n\n<p>In some cases, the balance sheet may also show more information about the common stock, such as how many shares are still outstanding and how much they were sold for. But this information might not be on the main balance sheet. Instead, it might be in the notes to the financial statements.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"examples-on-how-to-calculate-common-stock\"><\/span><strong>Examples On How to Calculate Common Stock:<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>By considering examples, we will try to explain how to calculate common stock and hope that it will be easy for you to figure them after this.<\/p>\n\n\n\n<p><strong>Example 1:<\/strong> Suppose a company give details as on the balance sheet in a financial year of december 31, 2011 , and it tells us Total Equity=$45,0000000<\/p>\n\n\n\n<p>Preferred stock=$10,000000<\/p>\n\n\n\n<p>Additional paid-in capital=$15,0000000<\/p>\n\n\n\n<p>Retained Earnings=$5,0000000<\/p>\n\n\n\n<p>Treasury Stock=$2,0000000<\/p>\n\n\n\n<p><strong>Solution<\/strong>: Now from this data, we have to calculate common stock by using the formula:<\/p>\n\n\n\n<p><strong>Common stock= Total Equity+Treasury stock-Additional (paid-in)capital-preferred stock-Retained earnings<\/strong><\/p>\n\n\n\n<p>Common stock=$45,0000000+$2,0000000-$15,0000000-$10,000000-$5,0000000=$26,0000000<\/p>\n\n\n\n<p>So after calculation <strong>common stock<\/strong> of the company remains at<strong> $26,0000000<\/strong>.<strong>(Case 1)<\/strong><\/p>\n\n\n\n<p><strong>Example 2.<\/strong> let us a company have total equity=$67,0000000 and Retained earnings=27,0000000 for a financial year December 31, 2010. Now calculate Common stock.<\/p>\n\n\n\n<p>Solution: Total Equity=$67,0000000<\/p>\n\n\n\n<p>Retained Earnings=$27,0000000<\/p>\n\n\n\n<p>then Common stock=Total equity-Retained Earning<\/p>\n\n\n\n<p>$67,0000000-$27,0000000=$40,0000000.&nbsp;<\/p>\n\n\n\n<p>So the <strong>common stock<\/strong> of that company stood at<strong> $40,0000000<\/strong> for the year 2010<strong>(case 2)<\/strong><\/p>\n\n\n\n<p><strong>Parts of Common Stock:<\/strong> There are different parts of a Common Stock. For example, authorized capital, issued shares, treasury stocks, and outstanding shares.<\/p>\n\n\n\n<p><strong>Authorized Capital<\/strong>: These are the maximum shares of a company that a person, either insider or outsider, can invest in.<\/p>\n\n\n\n<p><strong>Issued Shares:<\/strong> These are the shares that a company issues to the public. The issued share cannot be greater than the authorized shares.<\/p>\n\n\n\n<p><strong>Treasury Stocks:<\/strong> These stocks are never issued to the public and always keep in a company&#8217;s treasury.<\/p>\n\n\n\n<p><strong>Outstanding Shares: <\/strong>Outstanding shares are the shares that are distributed between all shareholders of a company. When Treasury Stocks are subtracted from the issued shares, it gives us the outstanding shares.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"outstanding-sharesnumber-of-issued-shares-treasury-stocks\"><\/span><strong>Outstanding Shares=Number of issued shares-Treasury stocks<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Suppose the no. of shares issued by the company=10,000<\/p>\n\n\n\n<p>The stocks it kept in the treasury=2,000<\/p>\n\n\n\n<p>then the<strong> outstanding shares <\/strong>are=10,000-2,000=<strong>8,000<\/strong><\/p>\n\n\n\n<p><strong>Terms used in the common stock formula:<\/strong><\/p>\n\n\n\n<p><strong>Total Equity: <\/strong>Total Equity is the total net worth or capital of the company. When the liabilities are deducted from the assets, it gives the total equity of the company.<\/p>\n\n\n\n<p><strong>Total Equity=Total Assets-Total Liabilities<\/strong><\/p>\n\n\n\n<p>The result should be in positive terms. If it is positive, it means the business will survive for a long time. In contrast, if it is negative, it means the business has a short life span or cannot survive in the long term. For the survival of a business, assets should be more than liabilities.<\/p>\n\n\n\n<p><strong>Preferred stocks:<\/strong>As the name suggests preferred stocks are the share purchased by an investor given preference over common stockholders in terms of dividends. When the company issues dividends, it distributes them to the preferred stockholders first and if left any then it gives to the common stock investors that\u2019s why these are called preferred stocks.<\/p>\n\n\n\n<p><strong>Additional Paid-in Capital: <\/strong>It is the profit that a company earns over the per-share value.&nbsp;<\/p>\n\n\n\n<p><strong>The formula for the Additional paid-in capital is-<\/strong><\/p>\n\n\n\n<p><strong>Number of issued shares*(issued share price-par value of that share)<\/strong><\/p>\n\n\n\n<p>For example, the share is issued at the cost of $100, and its par value is $20, which means you should have a minimum amount of $20 to purchase the shares. Par value is the minimum value to buy a share.<\/p>\n\n\n\n<p>Suppose a company-issued 200 shares, the Additional paid-in capital for it=200*($100-$20)<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"additional-paid-in-capital16000\"><\/span><strong>Additional paid-in capital=$16,000<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p><strong>Retained Earnings<\/strong>: When a company distributes the dividends between all the company shareholders, it is left with a saving amount called the Retained Earning of this company.<\/p>\n\n\n\n<p><strong>Treasury Stocks:<\/strong> These are the saved or restored stocks of any company which are kept in the company\u2019s treasury. These stocks companies repurchase either from the investors or from the issued stocks.<\/p>\n\n\n\n<p>So all these terms play a key role in how to calculate common stock. We hope now it is easy for you to calculate common stock and you get valuable information on this topic.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"summary\"><\/span><strong>Summary<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><strong> <\/strong>Investors invest in common stocks to generate income at a high rate.The advantage associated with the common stocks that holders acquire a voting right. Single stock provides one vote. Dividends are also offered to them when left. In case of bankruptcy, all preferred stockholders, bondholders, creditors get their dividends before the common stockholders. If the company does not have any dividend left after paying off all other holders, the common stockholder will get nothing. In such situations, it becomes risky to invest in common stocks. Here you will get <a href=\"https:\/\/statanalytica.com\/finance-assignment-help\">finance assignment help<\/a> from our <a href=\"https:\/\/statanalytica.com\/finance-assignment-help\">assignment finance<\/a> experts.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"frequently-asked-questions\"><\/span><strong>Frequently Asked Questions<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n<div id=\"rank-math-faq\" class=\"rank-math-block\">\n<div class=\"rank-math-list \">\n<div id=\"faq-question-1678681193132\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"1-is-issuing-common-stock-a-debit-or-credit\"><\/span><strong>1. Is issuing common stock a debit or credit?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Issuing common stock is recorded as a credit to the common stock account and a corresponding debit to the cash or other asset account received in exchange for the shares. This reflects an increase in the company&#8217;s equity and cash or other asset balances.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1678681214519\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"2-what-type-of-account-is-common-stock\"><\/span><strong>2. What type of account is common stock?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Common stock is an equity account in a company balance sheet, representing the amount of money invested by shareholders in exchange for ownership. It is listed under the &#8220;Stockholders&#8217; Equity&#8221; section and is considered a long-term account.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1678681231277\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"3-is-common-stock-an-asset\"><\/span><strong>3. Is common stock an asset?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Common stock is not a liability but an asset for the company. It represents the ownership interest of shareholders in the company.<\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Are you confused on how to calculate common stocks in an effective way.Don\u2019t worry here we will provide you easy formula steps and description&nbsp; to calculate common stock. Here we will guide you regarding common stock and provide you the tips on how to calculate common stock, but before that, we should know some basic [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":18010,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[2],"tags":[398,321,396,397],"class_list":["post-2308","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting","tag-common-stocks","tag-how-to","tag-how-to-calculate","tag-how-to-guide"],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/statanalytica.com\/blog\/wp-json\/wp\/v2\/posts\/2308","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/statanalytica.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/statanalytica.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/statanalytica.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/statanalytica.com\/blog\/wp-json\/wp\/v2\/comments?post=2308"}],"version-history":[{"count":0,"href":"https:\/\/statanalytica.com\/blog\/wp-json\/wp\/v2\/posts\/2308\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/statanalytica.com\/blog\/wp-json\/wp\/v2\/media\/18010"}],"wp:attachment":[{"href":"https:\/\/statanalytica.com\/blog\/wp-json\/wp\/v2\/media?parent=2308"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/statanalytica.com\/blog\/wp-json\/wp\/v2\/categories?post=2308"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/statanalytica.com\/blog\/wp-json\/wp\/v2\/tags?post=2308"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}