.Adjustments to Financial Statements
Difficulty: Advanced
Adjustments to Current Assets
Express Scripts Holding Co., adjusted current assets
USD $ in thousands
| Dec 31, 2017 | Dec 31, 2016 | Dec 31, 2015 | Dec 31, 2014 | Dec 31, 2013 | ||
|---|---|---|---|---|---|---|
| As Reported | ||||||
| | Current assets | |||||
| Adjustments | ||||||
| | Add: Allowance for doubtful accounts | |||||
| | Less: Current deferred tax assets1 | |||||
| After Adjustment | ||||||
| | Adjusted current assets | |||||
Source: Based on data from Express Scripts Holding Co. Annual Reports
1 Current deferred tax assets. See Details »
Adjustments to Total Assets
Express Scripts Holding Co., adjusted total assets
USD $ in thousands
| Dec 31, 2017 | Dec 31, 2016 | Dec 31, 2015 | Dec 31, 2014 | Dec 31, 2013 | ||
|---|---|---|---|---|---|---|
| As Reported | ||||||
| | Total assets | |||||
| Adjustments | ||||||
| | Add: Operating leased assets1 | |||||
| | Add: Allowance for doubtful accounts | |||||
| | Less: Current deferred tax assets2 | |||||
| | Less: Noncurrent deferred tax assets (included in Other assets)3 | |||||
| After Adjustment | ||||||
| | Adjusted total assets | |||||
Source: Based on data from Express Scripts Holding Co. Annual Reports
1 Operating leased assets. See Details »
2 Current deferred tax assets. See Details »
3 Noncurrent deferred tax assets (included in Other assets). See Details »
Adjustments to Total Liabilities
Express Scripts Holding Co., adjusted total liabilities
USD $ in thousands
| Dec 31, 2017 | Dec 31, 2016 | Dec 31, 2015 | Dec 31, 2014 | Dec 31, 2013 | ||
|---|---|---|---|---|---|---|
| As Reported | ||||||
| | Total liabilities | |||||
| Adjustments | ||||||
| | Add: Operating lease obligations1 | |||||
| | Less: Noncurrent deferred tax liabilities2 | |||||
| After Adjustment | ||||||
| | Adjusted total liabilities | |||||
Source: Based on data from Express Scripts Holding Co. Annual Reports
1 Operating lease obligations. See Details »
2 Noncurrent deferred tax liabilities. See Details »
Adjustments to Stockholders' Equity
Express Scripts Holding Co., adjusted total stockholders' equity
USD $ in thousands
| Dec 31, 2017 | Dec 31, 2016 | Dec 31, 2015 | Dec 31, 2014 | Dec 31, 2013 | ||
|---|---|---|---|---|---|---|
| As Reported | ||||||
| | Total Express Scripts stockholders' equity | |||||
| Adjustments | ||||||
| | Less: Net deferred tax assets (liabilities)1 | |||||
| | Add: Allowance for doubtful accounts | |||||
| | Add: Non-controlling interest | |||||
| After Adjustment | ||||||
| | Adjusted total stockholders' equity | |||||
Source: Based on data from Express Scripts Holding Co. Annual Reports
1 Net deferred tax assets (liabilities). See Details »
Adjustments to Capitalization Table
Express Scripts Holding Co., adjusted capitalization table
USD $ in thousands
| Dec 31, 2017 | Dec 31, 2016 | Dec 31, 2015 | Dec 31, 2014 | Dec 31, 2013 | ||
|---|---|---|---|---|---|---|
| As Reported | ||||||
| | Short-term debt and current maturities of long-term debt | |||||
| | Long-term debt, excluding current maturities | |||||
| | Total reported debt | |||||
| | Total Express Scripts stockholders' equity | |||||
| | Total reported capital | |||||
| Adjustments to Debt | ||||||
| | Add: Operating lease obligations1 | |||||
| | Adjusted total debt | |||||
| Adjustments to Equity | ||||||
| | Less: Net deferred tax assets (liabilities)2 | |||||
| | Add: Allowance for doubtful accounts | |||||
| | Add: Non-controlling interest | |||||
| | Adjusted total stockholders' equity | |||||
| After Adjustment | ||||||
| | Adjusted total capital | |||||
Source: Based on data from Express Scripts Holding Co. Annual Reports
1 Operating lease obligations. See Details »
2 Net deferred tax assets (liabilities). See Details »
Adjustments to Reported Income
Express Scripts Holding Co., adjusted comprehensive income
USD $ in thousands
| 12 months ended | Dec 31, 2017 | Dec 31, 2016 | Dec 31, 2015 | Dec 31, 2014 | Dec 31, 2013 | |
|---|---|---|---|---|---|---|
| As Reported | ||||||
| | Net income attributable to Express Scripts | |||||
| Adjustments | ||||||
| | Add: Deferred income tax expense (benefit)1 | |||||
| | Add: Increase (decrease) in allowance for doubtful accounts | |||||
| | Less: Net loss from discontinued operations, net of tax | |||||
| | Add: Other comprehensive income (loss) | |||||
| | Add: Comprehensive income (loss), net of tax, attributable to noncontrolling interest | |||||
| After Adjustment | ||||||
| | Adjusted comprehensive income | |||||
Source: Based on data from Express Scripts Holding Co. Annual Reports
1 Deferred income tax expense (benefit). See Details »
