This document provides an overview of equity accounts for sole proprietorships, partnerships, and corporations. For sole proprietorships, the key equity accounts are Owner's Equity, Current Year Capital Contributions, Owner's Draw, and Net Profit or Loss. For partnerships, the key accounts are each Partner's Capital Account. For corporations, the main equity accounts are Retained Earnings, Paid-in-Capital, Dividends Paid, and Common/Preferred Stock. The document also discusses the concept of tax basis and how negative equity can impact tax treatment of losses.