Adjustments to Current Assets
Adjustments to Total Assets
Adjustments to Current Liabilities
Adjustments to Total Liabilities
Adjustments to Stockholders’ Equity
Adjustments to Capitalization Table
Adjustments to Revenues
Adjustments to Reported Income

eBay Inc., adjusted current assets

US$ in millions

	Dec 31, 2018	Dec 31, 2017	Dec 31, 2016	Dec 31, 2015	Dec 31, 2014
As Reported
Current assets	7,126)	7,743)	8,875)	7,904)	26,531)
Adjustments
Add: Allowance for doubtful accounts and authorized credits	106)	102)	81)	84)	102)
After Adjustment
Adjusted current assets	7,232)	7,845)	8,956)	7,988)	26,633)

Based on: 10-K (reporting date: 2018-12-31), 10-K (reporting date: 2017-12-31), 10-K (reporting date: 2016-12-31), 10-K (reporting date: 2015-12-31), 10-K (reporting date: 2014-12-31).

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eBay Inc., adjusted total assets

US$ in millions

	Dec 31, 2018	Dec 31, 2017	Dec 31, 2016	Dec 31, 2015	Dec 31, 2014
As Reported
Total assets	22,819)	25,981)	23,847)	17,785)	45,132)
Adjustments
Add: Operating lease right-of-use asset (before adoption of FASB Topic 842)¹	515)	281)	212)	206)	419)
Add: Allowance for doubtful accounts and authorized credits	106)	102)	81)	84)	102)
Less: Deferred tax assets²	4,792)	5,195)	4,608)	—)	—)
After Adjustment
Adjusted total assets	18,648)	21,169)	19,532)	18,075)	45,653)

Based on: 10-K (reporting date: 2018-12-31), 10-K (reporting date: 2017-12-31), 10-K (reporting date: 2016-12-31), 10-K (reporting date: 2015-12-31), 10-K (reporting date: 2014-12-31).

¹ Operating lease right-of-use asset (before adoption of FASB Topic 842). See details »

² Deferred tax assets. See details »

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eBay Inc., adjusted current liabilities

US$ in millions

	Dec 31, 2018	Dec 31, 2017	Dec 31, 2016	Dec 31, 2015	Dec 31, 2014
As Reported
Current liabilities	4,454)	3,539)	3,847)	2,263)	17,531)
Adjustments
Less: Current deferred revenue	170)	117)	110)	106)	188)
After Adjustment
Adjusted current liabilities	4,284)	3,422)	3,737)	2,157)	17,343)

Based on: 10-K (reporting date: 2018-12-31), 10-K (reporting date: 2017-12-31), 10-K (reporting date: 2016-12-31), 10-K (reporting date: 2015-12-31), 10-K (reporting date: 2014-12-31).

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eBay Inc., adjusted total liabilities

US$ in millions

	Dec 31, 2018	Dec 31, 2017	Dec 31, 2016	Dec 31, 2015	Dec 31, 2014
As Reported
Total liabilities	16,538)	17,918)	13,308)	11,209)	25,226)
Adjustments
Add: Operating lease liability (before adoption of FASB Topic 842)¹	515)	281)	212)	206)	419)
Less: Deferred tax liabilities²	2,925)	3,425)	1,888)	2,092)	792)
Less: Deferred revenue	170)	117)	110)	106)	188)
Less: Restructuring reserve	8)	—)	—)	—)	—)
After Adjustment
Adjusted total liabilities	13,950)	14,657)	11,522)	9,217)	24,665)

Based on: 10-K (reporting date: 2018-12-31), 10-K (reporting date: 2017-12-31), 10-K (reporting date: 2016-12-31), 10-K (reporting date: 2015-12-31), 10-K (reporting date: 2014-12-31).

¹ Operating lease liability (before adoption of FASB Topic 842). See details »

² Deferred tax liabilities. See details »

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eBay Inc., adjusted stockholders’ equity

US$ in millions

	Dec 31, 2018	Dec 31, 2017	Dec 31, 2016	Dec 31, 2015	Dec 31, 2014
As Reported
Stockholders’ equity	6,281)	8,063)	10,539)	6,576)	19,906)
Adjustments
Less: Net deferred tax assets and liabilities¹	1,868)	1,769)	3,155)	(1,669)	(3,188)
Add: Allowance for doubtful accounts and authorized credits	106)	102)	81)	84)	102)
Add: Deferred revenue	170)	117)	110)	106)	188)
Add: Restructuring reserve	8)	—)	—)	—)	—)
After Adjustment
Adjusted stockholders’ equity	4,697)	6,513)	7,575)	8,435)	23,384)

Based on: 10-K (reporting date: 2018-12-31), 10-K (reporting date: 2017-12-31), 10-K (reporting date: 2016-12-31), 10-K (reporting date: 2015-12-31), 10-K (reporting date: 2014-12-31).

¹ Net deferred tax assets and liabilities. See details »

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eBay Inc., adjusted capitalization table

US$ in millions

	Dec 31, 2018	Dec 31, 2017	Dec 31, 2016	Dec 31, 2015	Dec 31, 2014
As Reported
Short-term debt	1,546)	781)	1,451)	—)	850)
Long-term debt	7,685)	9,234)	7,509)	6,779)	6,777)
Total reported debt	9,231)	10,015)	8,960)	6,779)	7,627)
Stockholders’ equity	6,281)	8,063)	10,539)	6,576)	19,906)
Total reported capital	15,512)	18,078)	19,499)	13,355)	27,533)
Adjustments to Debt
Add: Operating lease liability (before adoption of FASB Topic 842)¹	515)	281)	212)	206)	419)
Adjusted total debt	9,746)	10,296)	9,172)	6,985)	8,046)
Adjustments to Equity
Less: Net deferred tax assets and liabilities²	1,868)	1,769)	3,155)	(1,669)	(3,188)
Add: Allowance for doubtful accounts and authorized credits	106)	102)	81)	84)	102)
Add: Deferred revenue	170)	117)	110)	106)	188)
Add: Restructuring reserve	8)	—)	—)	—)	—)
Adjusted stockholders’ equity	4,697)	6,513)	7,575)	8,435)	23,384)
After Adjustment
Adjusted total capital	14,443)	16,809)	16,747)	15,420)	31,430)

Based on: 10-K (reporting date: 2018-12-31), 10-K (reporting date: 2017-12-31), 10-K (reporting date: 2016-12-31), 10-K (reporting date: 2015-12-31), 10-K (reporting date: 2014-12-31).

¹ Operating lease liability (before adoption of FASB Topic 842). See details »

² Net deferred tax assets and liabilities. See details »

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eBay Inc., adjusted net revenues

US$ in millions

12 months ended:	Dec 31, 2018	Dec 31, 2017	Dec 31, 2016	Dec 31, 2015	Dec 31, 2014
As Reported
Net revenues	10,746)	9,567)	8,979)	8,592)	17,902)
Adjustment
Add: Increase (decrease) in deferred revenue	33)	7)	4)	(2)	30)
After Adjustment
Adjusted net revenues	10,779)	9,574)	8,983)	8,590)	17,932)

Based on: 10-K (reporting date: 2018-12-31), 10-K (reporting date: 2017-12-31), 10-K (reporting date: 2016-12-31), 10-K (reporting date: 2015-12-31), 10-K (reporting date: 2014-12-31).

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eBay Inc., adjusted net income (loss)

US$ in millions

12 months ended:	Dec 31, 2018	Dec 31, 2017	Dec 31, 2016	Dec 31, 2015	Dec 31, 2014
As Reported
Net income (loss)	2,530)	(1,016)	7,266)	1,725)	46)
Adjustments
Add: Deferred income tax expense (benefit)¹	(153)	1,729)	(4,556)	(32)	2,808)
Add: Increase (decrease) in allowance for doubtful accounts and authorized credits	4)	21)	(3)	(2)	(4)
Add: Increase (decrease) in deferred revenue	33)	7)	4)	(2)	30)
Add: Increase (decrease) in restructuring reserve	8)	—)	—)	—)	—)
Less: Income (loss) from discontinued operations, net of income taxes	2)	(4)	(19)	(222)	—)
Add: Other comprehensive income (loss), net tax	(219)	841)	(650)	(633)	15)
After Adjustment
Adjusted net income (loss)	2,201)	1,586)	2,080)	1,278)	2,895)

Based on: 10-K (reporting date: 2018-12-31), 10-K (reporting date: 2017-12-31), 10-K (reporting date: 2016-12-31), 10-K (reporting date: 2015-12-31), 10-K (reporting date: 2014-12-31).

¹ Deferred income tax expense (benefit). See details »

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eBay Inc. (NASDAQ:EBAY)

Adjustments to Financial Statements

Adjustments to Current Assets

Adjustments to Total Assets

Adjustments to Current Liabilities

Adjustments to Total Liabilities

Adjustments to Stockholders’ Equity

Adjustments to Capitalization Table

Adjustments to Revenues

Adjustments to Reported Income