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Facebook Inc. (FB)

Common-Size Statement of Financial Position, Liabilities and Stockholders’ Equity

Difficulty: Beginner

Facebook Inc., Common-Size Consolidated Statement of Financial Position, Liabilities and Stockholders’ Equity

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Dec 31, 2018 Dec 31, 2017 Dec 31, 2016 Dec 31, 2015 Dec 31, 2014
Accounts payable 0.84 0.45 0.46 0.40 0.44
Partners payable 0.56 0.46 0.43 0.44 0.50
Accrued compensation and benefits 1.24 0.92 0.98 0.96 0.80
Accrued property and equipment 1.57 0.81 0.51 0.39 0.41
Overdraft in cash pooling entities 0.51 0.00 0.00 0.00 0.00
Accrued taxes 0.50 0.27 0.00 0.00 0.00
Promissory note payable 0.00 0.00 0.00 0.41 0.00
Contingent consideration liability 0.00 0.00 0.37 0.00 0.00
Other current liabilities 1.83 1.42 1.53 1.18 0.95
Accrued expenses and other current liabilities 5.66% 3.42% 3.39% 2.93% 2.16%
Deferred revenue 0.12 0.08 0.10 0.06 0.09
Deposits 0.03 0.04 0.04 0.06 0.07
Deferred revenue and deposits 0.15% 0.12% 0.14% 0.11% 0.16%
Current portion of capital lease obligations 0.00 0.00 0.00 0.01 0.28
Current liabilities 7.21% 4.45% 4.43% 3.90% 3.54%
Capital lease obligations, less current portion 0.00 0.00 0.00 0.22 0.30
Income tax payable 4.78 6.36 3.74 4.98 2.96
Deferred tax liabilities 0.69 0.06 0.00 0.00 0.00
Contingent consideration liability 0.00 0.00 0.00 0.54 0.48
Other liabilities 0.89 1.18 0.71 0.87 2.89
Other liabilities 6.36% 7.59% 4.45% 6.39% 6.33%
Non-current liabilities 6.36% 7.59% 4.45% 6.61% 6.63%
Total liabilities 13.57% 12.04% 8.88% 10.50% 10.17%
Common stock, $0.000006 par value 0.00 0.00 0.00 0.00 0.00
Additional paid-in capital 44.08 48.01 58.85 70.61 75.22
Accumulated other comprehensive loss -0.78 -0.27 -1.08 -0.92 -0.57
Retained earnings 43.13 40.21 33.36 19.81 15.18
Stockholders’ equity 86.43% 87.96% 91.12% 89.50% 89.83%
Total liabilities and stockholders’ equity 100.00% 100.00% 100.00% 100.00% 100.00%

Based on: 10-K (filing date: 2019-01-31), 10-K (filing date: 2018-02-01), 10-K (filing date: 2017-02-03), 10-K (filing date: 2016-01-28), 10-K (filing date: 2015-01-29).

Item Description The company
Current liabilities Total obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer. Facebook Inc.’s current liabilities as a percentage of total liabilities and stockholders’ equity increased from 2016 to 2017 and from 2017 to 2018.
Non-current liabilities Amount of obligation due after one year or beyond the normal operating cycle, if longer. Facebook Inc.’s non-current liabilities as a percentage of total liabilities and stockholders’ equity increased from 2016 to 2017 but then slightly declined from 2017 to 2018.
Total liabilities Sum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future. Facebook Inc.’s total liabilities as a percentage of total liabilities and stockholders’ equity increased from 2016 to 2017 and from 2017 to 2018.
Stockholders’ equity Total of all stockholders’ equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity’s stockholders’ equity attributable to the parent excludes the amount of stockholders’ equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity. Facebook Inc.’s stockholders’ equity as a percentage of total liabilities and stockholders’ equity declined from 2016 to 2017 and from 2017 to 2018.