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Microsoft Excel LibreOffice Calc


Adjustments to Financial Statements

Difficulty: Advanced


Adjustments to Current Assets

Apple Inc., adjusted current assets

USD $ in millions

Microsoft Excel LibreOffice Calc
Sep 30, 2017 Sep 24, 2016 Sep 26, 2015 Sep 27, 2014 Sep 28, 2013 Sep 29, 2012
As Reported
Current assets hidden hidden hidden hidden hidden hidden
Adjustments
Add: Allowance for doubtful accounts hidden hidden hidden hidden hidden hidden
After Adjustment
Adjusted current assets hidden hidden hidden hidden hidden hidden

Source: Based on data from Apple Inc. Annual Reports


Adjustments to Total Assets

Apple Inc., adjusted total assets

USD $ in millions

Microsoft Excel LibreOffice Calc
Sep 30, 2017 Sep 24, 2016 Sep 26, 2015 Sep 27, 2014 Sep 28, 2013 Sep 29, 2012
As Reported
Total assets hidden hidden hidden hidden hidden hidden
Adjustments
Add: Operating leased assets1 hidden hidden hidden hidden hidden hidden
Add: Allowance for doubtful accounts hidden hidden hidden hidden hidden hidden
After Adjustment
Adjusted total assets hidden hidden hidden hidden hidden hidden

Source: Based on data from Apple Inc. Annual Reports

1 Operating leased assets. See Details »


Adjustments to Current Liabilities

Apple Inc., adjusted current liabilities

USD $ in millions

Microsoft Excel LibreOffice Calc
Sep 30, 2017 Sep 24, 2016 Sep 26, 2015 Sep 27, 2014 Sep 28, 2013 Sep 29, 2012
As Reported
Current liabilities hidden hidden hidden hidden hidden hidden
Adjustments
Less: Deferred revenue, current hidden hidden hidden hidden hidden hidden
After Adjustment
Adjusted current liabilities hidden hidden hidden hidden hidden hidden

Source: Based on data from Apple Inc. Annual Reports


Adjustments to Total Liabilities

Apple Inc., adjusted total liabilities

USD $ in millions

Microsoft Excel LibreOffice Calc
Sep 30, 2017 Sep 24, 2016 Sep 26, 2015 Sep 27, 2014 Sep 28, 2013 Sep 29, 2012
As Reported
Total liabilities hidden hidden hidden hidden hidden hidden
Adjustments
Add: Operating lease obligations1 hidden hidden hidden hidden hidden hidden
Less: Deferred tax liabilities2 hidden hidden hidden hidden hidden hidden
Less: Deferred revenue hidden hidden hidden hidden hidden hidden
Less: Accrued warranty and related costs hidden hidden hidden hidden hidden hidden
After Adjustment
Adjusted total liabilities hidden hidden hidden hidden hidden hidden

Source: Based on data from Apple Inc. Annual Reports

1 Operating lease obligations. See Details »

2 Deferred tax liabilities. See Details »


Adjustments to Stockholders' Equity

Apple Inc., adjusted shareholders' equity

USD $ in millions

Microsoft Excel LibreOffice Calc
Sep 30, 2017 Sep 24, 2016 Sep 26, 2015 Sep 27, 2014 Sep 28, 2013 Sep 29, 2012
As Reported
Shareholders' equity hidden hidden hidden hidden hidden hidden
Adjustments
Less: Net deferred tax assets (liabilities)1 hidden hidden hidden hidden hidden hidden
Add: Allowance for doubtful accounts hidden hidden hidden hidden hidden hidden
Add: Deferred revenue hidden hidden hidden hidden hidden hidden
Add: Accrued warranty and related costs hidden hidden hidden hidden hidden hidden
After Adjustment
Adjusted shareholders' equity hidden hidden hidden hidden hidden hidden

Source: Based on data from Apple Inc. Annual Reports

1 Net deferred tax assets (liabilities). See Details »


Adjustments to Capitalization Table

Apple Inc., adjusted capitalization table

USD $ in millions

Microsoft Excel LibreOffice Calc
Sep 30, 2017 Sep 24, 2016 Sep 26, 2015 Sep 27, 2014 Sep 28, 2013 Sep 29, 2012
As Reported
Commercial paper hidden hidden hidden hidden hidden hidden
Current portion of long-term debt hidden hidden hidden hidden hidden hidden
Long-term debt, excluding current portion hidden hidden hidden hidden hidden hidden
Total reported debt hidden hidden hidden hidden hidden hidden
Shareholders' equity hidden hidden hidden hidden hidden hidden
Total reported capital hidden hidden hidden hidden hidden hidden
Adjustments to Debt
Add: Operating lease obligations1 hidden hidden hidden hidden hidden hidden
Adjusted total debt hidden hidden hidden hidden hidden hidden
Adjustments to Equity
Less: Net deferred tax assets (liabilities)2 hidden hidden hidden hidden hidden hidden
Add: Allowance for doubtful accounts hidden hidden hidden hidden hidden hidden
Add: Deferred revenue hidden hidden hidden hidden hidden hidden
Add: Accrued warranty and related costs hidden hidden hidden hidden hidden hidden
Adjusted shareholders' equity hidden hidden hidden hidden hidden hidden
After Adjustment
Adjusted total capital hidden hidden hidden hidden hidden hidden

Source: Based on data from Apple Inc. Annual Reports

1 Operating lease obligations. See Details »

2 Net deferred tax assets (liabilities). See Details »


Adjustments to Revenues

Apple Inc., adjusted net sales

USD $ in millions

Microsoft Excel LibreOffice Calc
12 months ended Sep 30, 2017 Sep 24, 2016 Sep 26, 2015 Sep 27, 2014 Sep 28, 2013 Sep 29, 2012
As Reported
Net sales hidden hidden hidden hidden hidden hidden
Adjustments
Add: Increase (decrease) in deferred revenue hidden hidden hidden hidden hidden hidden
After Adjustment
Adjusted net sales hidden hidden hidden hidden hidden hidden

Source: Based on data from Apple Inc. Annual Reports


Adjustments to Reported Income

Apple Inc., adjusted comprehensive income

USD $ in millions

Microsoft Excel LibreOffice Calc
12 months ended Sep 30, 2017 Sep 24, 2016 Sep 26, 2015 Sep 27, 2014 Sep 28, 2013 Sep 29, 2012
As Reported
Net income hidden hidden hidden hidden hidden hidden
Adjustments
Add: Deferred income tax expense (benefit)1 hidden hidden hidden hidden hidden hidden
Add: Increase (decrease) in allowance for doubtful accounts hidden hidden hidden hidden hidden hidden
Add: Increase (decrease) in deferred revenue hidden hidden hidden hidden hidden hidden
Add: Increase (decrease) in accrued warranty and related costs hidden hidden hidden hidden hidden hidden
Add: Other comprehensive income (loss) hidden hidden hidden hidden hidden hidden
After Adjustment
Adjusted comprehensive income hidden hidden hidden hidden hidden hidden

Source: Based on data from Apple Inc. Annual Reports

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