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Microsoft Excel LibreOffice Calc

Costco Wholesale Corp. (NASDAQ:COST)

Adjustments to Financial Statements

Advanced level

Adjustments to Current Assets

Costco Wholesale Corp., adjusted current assets

US$ in millions

Microsoft Excel LibreOffice Calc
Sep 1, 2019 Sep 2, 2018 Sep 3, 2017 Aug 28, 2016 Aug 30, 2015 Aug 31, 2014
As Reported
Current assets
Adjustments
Add: LIFO reserve1
Less: Current deferred income tax assets (included in Other current assets)2
After Adjustment
Adjusted current assets

Based on: 10-K (filing date: 2019-10-11), 10-K (filing date: 2018-10-26), 10-K (filing date: 2017-10-18), 10-K (filing date: 2016-10-12), 10-K (filing date: 2015-10-14), 10-K (filing date: 2014-10-15).

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

US$ in millions

Microsoft Excel LibreOffice Calc
Sep 1, 2019 Sep 2, 2018 Sep 3, 2017 Aug 28, 2016 Aug 30, 2015 Aug 31, 2014
As Reported
Total assets
Adjustments
Add: Operating lease right-of-use asset (before adoption of FASB Topic 842)1
Add: LIFO reserve2
Less: Current deferred income tax assets (included in Other current assets)3
Less: Non-current deferred income tax assets (included in Other assets)4
After Adjustment
Adjusted total assets

Based on: 10-K (filing date: 2019-10-11), 10-K (filing date: 2018-10-26), 10-K (filing date: 2017-10-18), 10-K (filing date: 2016-10-12), 10-K (filing date: 2015-10-14), 10-K (filing date: 2014-10-15).

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

US$ in millions

Microsoft Excel LibreOffice Calc
Sep 1, 2019 Sep 2, 2018 Sep 3, 2017 Aug 28, 2016 Aug 30, 2015 Aug 31, 2014
As Reported
Total liabilities
Adjustments
Add: Operating lease liability (before adoption of FASB Topic 842)1
Less: Non-current deferred income tax liabilities (included in Other liabilities)2
After Adjustment
Adjusted total liabilities

Based on: 10-K (filing date: 2019-10-11), 10-K (filing date: 2018-10-26), 10-K (filing date: 2017-10-18), 10-K (filing date: 2016-10-12), 10-K (filing date: 2015-10-14), 10-K (filing date: 2014-10-15).

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

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

Adjustments to Stockholders’ Equity

Costco Wholesale Corp., adjusted total Costco stockholders’ equity

US$ in millions

Microsoft Excel LibreOffice Calc
Sep 1, 2019 Sep 2, 2018 Sep 3, 2017 Aug 28, 2016 Aug 30, 2015 Aug 31, 2014
As Reported
Total Costco stockholders’ equity
Adjustments
Less: Net deferred tax assets (liabilities)1
Add: LIFO reserve2
Add: Noncontrolling interests
After Adjustment
Adjusted total equity

Based on: 10-K (filing date: 2019-10-11), 10-K (filing date: 2018-10-26), 10-K (filing date: 2017-10-18), 10-K (filing date: 2016-10-12), 10-K (filing date: 2015-10-14), 10-K (filing date: 2014-10-15).

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

2 LIFO reserve. See details »

Adjustments to Capitalization Table

Costco Wholesale Corp., adjusted capitalization table

US$ in millions

Microsoft Excel LibreOffice Calc
Sep 1, 2019 Sep 2, 2018 Sep 3, 2017 Aug 28, 2016 Aug 30, 2015 Aug 31, 2014
As Reported
Current portion of long-term debt
Long-term debt, excluding current portion
Total reported debt
Total Costco stockholders’ equity
Total reported capital
Adjustments to Debt
Add: Operating lease liability (before adoption of FASB Topic 842)1
Adjusted total debt
Adjustments to Equity
Less: Net deferred tax assets (liabilities)2
Add: LIFO reserve3
Add: Noncontrolling interests
Adjusted total equity
After Adjustment
Adjusted total capital

Based on: 10-K (filing date: 2019-10-11), 10-K (filing date: 2018-10-26), 10-K (filing date: 2017-10-18), 10-K (filing date: 2016-10-12), 10-K (filing date: 2015-10-14), 10-K (filing date: 2014-10-15).

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

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

3 LIFO reserve. See details »

Adjustments to Reported Income

Costco Wholesale Corp., adjusted net income attributable to Costco

US$ in millions

Microsoft Excel LibreOffice Calc
12 months ended Sep 1, 2019 Sep 2, 2018 Sep 3, 2017 Aug 28, 2016 Aug 30, 2015 Aug 31, 2014
As Reported
Net income attributable to Costco
Adjustments
Add: Deferred income tax expense (benefit)1
Add: Increase (decrease) in LIFO reserve2
Add: Other comprehensive income (loss), net
Add: Comprehensive income (loss), net of tax, attributable to noncontrolling interest
After Adjustment
Adjusted net income including noncontrolling interests

Based on: 10-K (filing date: 2019-10-11), 10-K (filing date: 2018-10-26), 10-K (filing date: 2017-10-18), 10-K (filing date: 2016-10-12), 10-K (filing date: 2015-10-14), 10-K (filing date: 2014-10-15).

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

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