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hey everybody joe here from avalon accounting and today were talking about shares and share structure for corporations so often we do get asked about share structures when people are incorporating their new business but even more often we get asked about what went wrong with their share structure and trying to fix that share structure later im hoping that youre pre-incorporation but if youre not and youve incorporated thats okay you can go to a lawyer and get things redone but well give you some common share structures that we see both good and bad and what we often recommend especially in a scenario where you have multiple owners so well get into all the details around what different aspects two shares there are and some of the considerations around accounting we wont get into too much legal stuff so try to keep it nice and accountanty for you but all that and nothing else coming right up all right so id like to start at the start and that is what is a share of a company so