Stock Analysis on Net

Airbnb Inc. (NASDAQ:ABNB)

Common-Size Balance Sheet: Assets

Airbnb Inc., common-size consolidated balance sheet: assets

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Dec 31, 2023 Dec 31, 2022 Dec 31, 2021 Dec 31, 2020
Cash and cash equivalents 33.30 46.00 44.26 52.24
Short-term investments 15.49 13.99 16.45 8.68
Customer receivables 1.21 1.25 1.04 1.81
Funds receivable and amounts held on behalf of customers 28.43 29.82 27.10 20.79
Prepaids and other current assets 1.55 1.60 1.50 1.47
Current assets 79.97% 92.66% 90.36% 84.99%
Deferred tax assets 13.95 0.10 0.11 0.24
Goodwill and intangible assets, net 3.84 4.26 5.14 6.97
Property and equipment, net 0.78 0.75 1.14 2.58
Operating lease right-of-use assets 0.58 0.86 1.98 3.66
Other 0.89 1.36 1.27 1.56
Other assets, noncurrent 2.24% 2.97% 4.40% 7.80%
Noncurrent assets 20.03% 7.34% 9.64% 15.01%
Total assets 100.00% 100.00% 100.00% 100.00%

Based on: 10-K (reporting date: 2023-12-31), 10-K (reporting date: 2022-12-31), 10-K (reporting date: 2021-12-31), 10-K (reporting date: 2020-12-31).

Balance sheet item Description The company
Current assets Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold, or consumed within one year (or the normal operating cycle, if longer). Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events. Airbnb Inc. current assets as a percentage of total assets increased from 2021 to 2022 but then decreased significantly from 2022 to 2023.
Property and equipment, net Amount after accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business to produce goods and services and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures. Airbnb Inc. property and equipment, net as a percentage of total assets decreased from 2021 to 2022 but then slightly increased from 2022 to 2023.
Noncurrent assets Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold or consumed after one year or beyond the normal operating cycle, if longer. Airbnb Inc. noncurrent assets as a percentage of total assets decreased from 2021 to 2022 but then increased from 2022 to 2023 exceeding 2021 level.