If you use the Target Capital Structure method and your forecast result in a category deficit before funding, Strategic Finance funds the category deficit based on your funding order. Some examples:
Issuing New Shares - Issuance of Common Stock
To fund deficits in the equity category, you include the common shares issued account in the funding list. Strategic Finance issues the required number of shares at the Transaction Price for Common Shares to raise equity. The maximum number of shares authorized for sale is established in the Common Shares Issued (Year-End) account in all forecast periods.
Another source of equity funds is the sale of treasury stock. Like issuance of common stock, the number of shares available for sale determines the equity raised from the reissuance at the Transaction Price for Common Shares. If you are accounting for additional paid in capital separately, enter a Par Value per Common Share.