Amazon.com Inc. (AMZN)

Common-Size Statement of Financial Position, Liabilities and Stockholders’ Equity

Difficulty: Beginner

Amazon.com Inc., Common-Size Consolidated Statement of Financial Position, Liabilities and Stockholders’ Equity

		Dec 31, 2018		Dec 31, 2017		Dec 31, 2016		Dec 31, 2015		Dec 31, 2014
	Accounts payable
	Current portion of long-term debt
	Current portion of capital lease obligation
	Current portion of finance lease obligations
	Other
	Accrued expenses and other
	Unearned revenue
	Current liabilities
	Long-term debt, excluding current portion
	Long-term capital lease obligations, excluding current portion
	Long-term finance lease obligations, excluding current portion
	Construction liabilities
	Tax contingencies
	Long-term deferred tax liabilities
	Other
	Other long-term liabilities
	Long-term liabilities
	Total liabilities
	Preferred stock, $0.01 par value; issued and outstanding shares — none
	Common stock, $0.01 par value
	Treasury stock, at cost
	Additional paid-in capital
	Accumulated other comprehensive loss
	Retained earnings
	Stockholders’ equity
	Total liabilities and stockholders’ equity

Based on: 10-K (filing date: 2019-02-01), 10-K (filing date: 2018-02-02), 10-K (filing date: 2017-02-10), 10-K (filing date: 2016-01-29), 10-K (filing date: 2015-01-30).

Item	Description	The company
Current liabilities	Total obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer.	Amazon.com Inc.’s current liabilities as a percentage of total liabilities and stockholders’ equity declined from 2016 to 2017 and from 2017 to 2018.
Long-term liabilities	Amount of obligation due after one year or beyond the normal operating cycle, if longer.	Amazon.com Inc.’s long-term liabilities as a percentage of total liabilities and stockholders’ equity increased from 2016 to 2017 but then slightly declined from 2017 to 2018.
Total liabilities	Sum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future.	Amazon.com Inc.’s total liabilities as a percentage of total liabilities and stockholders’ equity increased from 2016 to 2017 but then declined significantly from 2017 to 2018.
Stockholders’ equity	Total of all stockholders’ equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity’s stockholders’ equity attributable to the parent excludes the amount of stockholders’ equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.	Amazon.com Inc.’s stockholders’ equity as a percentage of total liabilities and stockholders’ equity declined from 2016 to 2017 but then increased from 2017 to 2018 exceeding 2016 level.

	Amazon.com Inc.	Other companies (not purchased previously)
Financial Statements
Common-Size Financial Statements
Ratios
Relative Valuation
Discounted Cash Flow (DCF) Valuation
Economic Value Added (EVA)
Long-term Trends
Analysis
Financial Reporting Quality

	All companies
Financial Statements
Common-Size Financial Statements
Ratios
Relative Valuation
Discounted Cash Flow (DCF) Valuation
Economic Value Added (EVA)
Long-term Trends
Analysis
Financial Reporting Quality