Owner's equity

 Owner's equity, also known as shareholders' equity or capital, refers to the portion of a company's assets that is owned by the owners or shareholders. It represents the residual interest in the assets of the company after deducting liabilities.

There are several types of owner equity, including:

1.    Common stock: This is the most basic type of equity, representing ownership in the company. Common stockholders are entitled to vote on important issues affecting the company, such as electing the board of directors.

2.    Preferred stock: This type of equity provides certain advantages over common stock, such as a fixed dividend rate, priority in receiving dividends, and priority in receiving assets if the company is liquidated. However, preferred stockholders generally do not have voting rights.

3.    Retained earnings: This represents the portion of the company's profits that have been retained instead of being distributed as dividends. Retained earnings can be used to reinvest in the company or to pay off debt. 

4.    Par Value : The nominal value of a share of stock, IE the legal limit that the price cannot go below  

5.    Owners draw :  Withdrawal of funds from a business by a business owner

6.    Equity Issuance Fees:  The costs associated with issuing new equity, such as underwriting fees, legal fees and accounting fees. Shown as a reduction in equity (contra-equity account)

7.    Partner Contributions:  Investment of funds into a partnership by one or more of the partners in return for a share of ownership

8.    Simple Agreement for Future Equity (SAFE): Represents a right for an investor to receive equity in the company at a future point in time, subject to specific conditions.

9.    Accumulated Other Comprehensive Income: Number of gains and losses that a company has realized but has not yet recognized in its earnings.

10.  Stock Options : an agreement that gives employees or the right to buy company stock at a certain price within a certain time frame.

11. Opening Balance Equity: Used to record the initial investments in the company made by the owner.

12. Warranty :  A security that gives the holder (often non employees) the right to purchase company stock at a certain price within a certain time frame.

13. Treasury stock: This refers to shares of the company's stock that have been repurchased by the company itself. Treasury stock reduces the number of outstanding shares and can be used to increase earnings per share or to provide shares for employee stock option plans.

14. Additional paid-in capital: This represents the amount of capital raised by the company from investors in excess of the par value of the stock. Additional paid-in capital reflects the amount investors are willing to pay for the stock beyond its nominal or book value.

15. Accumulated other comprehensive income: This represents gains and losses that are not included in the income statement but are included in the company's financial statements. Examples include gains or losses from currency translation, changes in the fair value of available-for-sale securities, and pension adjustments.

These are some of the common types of owner equity, and the specific types and names may vary depending on the company and the jurisdiction.