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Microsoft Excel LibreOffice Calc


Adjustments to Financial Statements

Difficulty: Advanced


Adjustments to Current Assets

Costco Wholesale Corp., adjusted current assets

USD $ in millions

Microsoft Excel LibreOffice Calc
Sep 3, 2017 Aug 28, 2016 Aug 30, 2015 Aug 31, 2014 Sep 1, 2013 Sep 2, 2012
As Reported
Current assets hidden hidden hidden hidden hidden hidden
Adjustments
Add: LIFO reserve1 hidden hidden hidden hidden hidden hidden
Less: Current deferred income tax assets (included in Other current assets)2 hidden hidden hidden hidden hidden hidden
After Adjustment
Adjusted current assets hidden hidden hidden hidden hidden hidden

Source: Based on data from Costco Wholesale Corp. Annual Reports

1 LIFO reserve. See Details »

2 Current deferred income tax assets (included in Other current assets). See Details »


Adjustments to Total Assets

Costco Wholesale Corp., adjusted total assets

USD $ in millions

Microsoft Excel LibreOffice Calc
Sep 3, 2017 Aug 28, 2016 Aug 30, 2015 Aug 31, 2014 Sep 1, 2013 Sep 2, 2012
As Reported
Total assets hidden hidden hidden hidden hidden hidden
Adjustments
Add: Operating leased assets1 hidden hidden hidden hidden hidden hidden
Add: LIFO reserve2 hidden hidden hidden hidden hidden hidden
Less: Current deferred income tax assets (included in Other current assets)3 hidden hidden hidden hidden hidden hidden
Less: Non-current deferred income tax assets (included in Other assets)4 hidden hidden hidden hidden hidden hidden
After Adjustment
Adjusted total assets hidden hidden hidden hidden hidden hidden

Source: Based on data from Costco Wholesale Corp. Annual Reports

1 Operating leased assets. See Details »

2 LIFO reserve. See Details »

3 Current deferred income tax assets (included in Other current assets). See Details »

4 Non-current deferred income tax assets (included in Other assets). See Details »


Adjustments to Total Liabilities

Costco Wholesale Corp., adjusted total liabilities

USD $ in millions

Microsoft Excel LibreOffice Calc
Sep 3, 2017 Aug 28, 2016 Aug 30, 2015 Aug 31, 2014 Sep 1, 2013 Sep 2, 2012
As Reported
Total liabilities hidden hidden hidden hidden hidden hidden
Adjustments
Add: Operating lease obligations1 hidden hidden hidden hidden hidden hidden
Less: Non-current deferred income tax liabilities (included in Other liabilities)2 hidden hidden hidden hidden hidden hidden
After Adjustment
Adjusted total liabilities hidden hidden hidden hidden hidden hidden

Source: Based on data from Costco Wholesale Corp. Annual Reports

1 Operating lease obligations. See Details »

2 Non-current deferred income tax liabilities (included in Other liabilities). See Details »


Adjustments to Stockholders' Equity

Costco Wholesale Corp., adjusted total equity

USD $ in millions

Microsoft Excel LibreOffice Calc
Sep 3, 2017 Aug 28, 2016 Aug 30, 2015 Aug 31, 2014 Sep 1, 2013 Sep 2, 2012
As Reported
Total Costco stockholders' equity hidden hidden hidden hidden hidden hidden
Adjustments
Less: Net deferred tax assets (liabilities)1 hidden hidden hidden hidden hidden hidden
Add: LIFO reserve2 hidden hidden hidden hidden hidden hidden
Add: Noncontrolling interests hidden hidden hidden hidden hidden hidden
After Adjustment
Adjusted total equity hidden hidden hidden hidden hidden hidden

Source: Based on data from Costco Wholesale Corp. Annual Reports

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

2 LIFO reserve. See Details »


Adjustments to Capitalization Table

Costco Wholesale Corp., adjusted capitalization table

USD $ in millions

Microsoft Excel LibreOffice Calc
Sep 3, 2017 Aug 28, 2016 Aug 30, 2015 Aug 31, 2014 Sep 1, 2013 Sep 2, 2012
As Reported
Short-term borrowings 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
Total Costco stockholders' 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: LIFO reserve3 hidden hidden hidden hidden hidden hidden
Add: Noncontrolling interests hidden hidden hidden hidden hidden hidden
Adjusted total equity hidden hidden hidden hidden hidden hidden
After Adjustment
Adjusted total capital hidden hidden hidden hidden hidden hidden

Source: Based on data from Costco Wholesale Corp. Annual Reports

1 Operating lease obligations. See Details »

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

3 LIFO reserve. See Details »


Adjustments to Reported Income

Costco Wholesale Corp., adjusted comprehensive income

USD $ in millions

Microsoft Excel LibreOffice Calc
12 months ended Sep 3, 2017 Aug 28, 2016 Aug 30, 2015 Aug 31, 2014 Sep 1, 2013 Sep 2, 2012
As Reported
Net income attributable to Costco hidden hidden hidden hidden hidden hidden
Adjustments
Add: Deferred income tax expense (benefit)1 hidden hidden hidden hidden hidden hidden
Add: Increase (decrease) in LIFO reserve2 hidden hidden hidden hidden hidden hidden
Add: Other comprehensive income (loss), net hidden hidden hidden hidden hidden hidden
Add: Comprehensive income (loss), net of tax, attributable to noncontrolling interest hidden hidden hidden hidden hidden hidden
After Adjustment
Adjusted comprehensive income hidden hidden hidden hidden hidden hidden

Source: Based on data from Costco Wholesale Corp. Annual Reports

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

2 Increase (decrease) in LIFO reserve. See Details »