Ünite 6: Shareholders’ Equity: Paid-in Capital — Veri Tablosu

Comparison of Business Entities

Entity Type	Number of Owners	Owner Liability	Life of Entity	Taxation Status
Sole Proprietorship	Single individual	Personal (unlimited)	Limited life	Not a separate taxable entity
Partnership	Two or more	Personal (unlimited)	Limited life	Not a separate taxable entity
Corporation	Many shareholders	Limited to investment	Indefinite / continuous	Separate taxable entity (double taxation)