I'm showing Treasury Stock on Balance Sheet, which will retain shares, and buyback options. Should these be two separate ledgers?

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I'm showing Treasury Stock on Balance Sheet, which will retain shares, and buyback options. Should these be two separate ledgers? Should I include in my projections some shares being repurchased?

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Your question needs clarification to addres...do you have treasury stock [purchased afer earlier issuance, unissued shares, or issued shares with some type of option?

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