Explain one type of stock or hybrid (something between debt and stock) debt/equity security that a company uses to generate capital (you are addressing stock from the standpoint of equity, not as an investment). Do not include basic common or preferred stock. Variants of these are permitted though. Note no duplication is allowed. If you post a similar security as another student, credit will be given to the person who first posts. Be sure to indicate accounting treatment, advantages & disadvantages of the security to each the issuer and the investor.