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Microsoft Excel LibreOffice Calc


Adjustments to Financial Statements

Difficulty: Advanced


Adjustments to Current Assets

Amazon.com Inc., adjusted current assets

USD $ in millions

Microsoft Excel LibreOffice Calc
Dec 31, 2017 Dec 31, 2016 Dec 31, 2015 Dec 31, 2014 Dec 31, 2013
As Reported
Current assets hidden hidden hidden hidden hidden
Adjustments
Add: Allowance for doubtful accounts hidden hidden hidden hidden hidden
After Adjustment
Adjusted current assets hidden hidden hidden hidden hidden

Source: Based on data from Amazon.com Inc. Annual Reports


Adjustments to Total Assets

Amazon.com Inc., adjusted total assets

USD $ in millions

Microsoft Excel LibreOffice Calc
Dec 31, 2017 Dec 31, 2016 Dec 31, 2015 Dec 31, 2014 Dec 31, 2013
As Reported
Total assets hidden hidden hidden hidden hidden
Adjustments
Add: Operating leased assets1 hidden hidden hidden hidden hidden
Add: Allowance for doubtful accounts hidden hidden hidden hidden hidden
After Adjustment
Adjusted total assets hidden hidden hidden hidden hidden

Source: Based on data from Amazon.com Inc. Annual Reports

1 Operating leased assets. See Details »


Adjustments to Current Liabilities

Amazon.com Inc., adjusted current liabilities

USD $ in millions

Microsoft Excel LibreOffice Calc
Dec 31, 2017 Dec 31, 2016 Dec 31, 2015 Dec 31, 2014 Dec 31, 2013
As Reported
Current liabilities hidden hidden hidden hidden hidden
Adjustments
Less: Current unearned revenue hidden hidden hidden hidden hidden
After Adjustment
Adjusted current liabilities hidden hidden hidden hidden hidden

Source: Based on data from Amazon.com Inc. Annual Reports


Adjustments to Total Liabilities

Amazon.com Inc., adjusted total liabilities

USD $ in millions

Microsoft Excel LibreOffice Calc
Dec 31, 2017 Dec 31, 2016 Dec 31, 2015 Dec 31, 2014 Dec 31, 2013
As Reported
Total liabilities hidden hidden hidden hidden hidden
Adjustments
Add: Operating lease obligations1 hidden hidden hidden hidden hidden
Less: Long-term deferred tax liabilities2 hidden hidden hidden hidden hidden
Less: Unearned revenue hidden hidden hidden hidden hidden
After Adjustment
Adjusted total liabilities hidden hidden hidden hidden hidden

Source: Based on data from Amazon.com Inc. Annual Reports

1 Operating lease obligations. See Details »

2 Long-term deferred tax liabilities. See Details »


Adjustments to Stockholders' Equity

Amazon.com Inc., adjusted total stockholders' equity

USD $ in millions

Microsoft Excel LibreOffice Calc
Dec 31, 2017 Dec 31, 2016 Dec 31, 2015 Dec 31, 2014 Dec 31, 2013
As Reported
Total stockholders' equity hidden hidden hidden hidden hidden
Adjustments
Less: Net deferred tax assets (liabilities), net of valuation allowance1 hidden hidden hidden hidden hidden
Add: Allowance for doubtful accounts hidden hidden hidden hidden hidden
Add: Unearned revenue hidden hidden hidden hidden hidden
After Adjustment
Adjusted total stockholders' equity hidden hidden hidden hidden hidden

Source: Based on data from Amazon.com Inc. Annual Reports

1 Net deferred tax assets (liabilities), net of valuation allowance. See Details »


Adjustments to Capitalization Table

Amazon.com Inc., adjusted capitalization table

USD $ in millions

Microsoft Excel LibreOffice Calc
Dec 31, 2017 Dec 31, 2016 Dec 31, 2015 Dec 31, 2014 Dec 31, 2013
As Reported
Current portion of long-term debt hidden hidden hidden hidden hidden
Current portion of capital lease obligation hidden hidden hidden hidden hidden
Current portion of finance lease obligations hidden hidden hidden hidden hidden
Long-term debt, excluding current portion hidden hidden hidden hidden hidden
Long-term capital lease obligations, excluding current portion hidden hidden hidden hidden hidden
Long-term finance lease obligations, excluding current portion hidden hidden hidden hidden hidden
Total reported debt hidden hidden hidden hidden hidden
Total stockholders' equity hidden hidden hidden hidden hidden
Total reported capital hidden hidden hidden hidden hidden
Adjustments to Debt
Add: Operating lease obligations1 hidden hidden hidden hidden hidden
Adjusted total debt hidden hidden hidden hidden hidden
Adjustments to Equity
Less: Net deferred tax assets (liabilities), net of valuation allowance2 hidden hidden hidden hidden hidden
Add: Allowance for doubtful accounts hidden hidden hidden hidden hidden
Add: Unearned revenue hidden hidden hidden hidden hidden
Adjusted total stockholders' equity hidden hidden hidden hidden hidden
After Adjustment
Adjusted total capital hidden hidden hidden hidden hidden

Source: Based on data from Amazon.com Inc. Annual Reports

1 Operating lease obligations. See Details »

2 Net deferred tax assets (liabilities), net of valuation allowance. See Details »


Adjustments to Revenues

Amazon.com Inc., adjusted net sales

USD $ in millions

Microsoft Excel LibreOffice Calc
12 months ended Dec 31, 2017 Dec 31, 2016 Dec 31, 2015 Dec 31, 2014 Dec 31, 2013
As Reported
Net sales hidden hidden hidden hidden hidden
Adjustments
Add: Increase (decrease) in unearned revenue hidden hidden hidden hidden hidden
After Adjustment
Adjusted net sales hidden hidden hidden hidden hidden

Source: Based on data from Amazon.com Inc. Annual Reports


Adjustments to Reported Income

Amazon.com Inc., adjusted comprehensive income (loss)

USD $ in millions

Microsoft Excel LibreOffice Calc
12 months ended Dec 31, 2017 Dec 31, 2016 Dec 31, 2015 Dec 31, 2014 Dec 31, 2013
As Reported
Net income (loss) hidden hidden hidden hidden hidden
Adjustments
Add: Deferred income tax expense (benefit)1 hidden hidden hidden hidden hidden
Add: Increase (decrease) in allowance for doubtful accounts hidden hidden hidden hidden hidden
Add: Increase (decrease) in unearned revenue hidden hidden hidden hidden hidden
Add: Other comprehensive income (loss) hidden hidden hidden hidden hidden
After Adjustment
Adjusted comprehensive income (loss) hidden hidden hidden hidden hidden

Source: Based on data from Amazon.com Inc. Annual Reports

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