Balance Sheet: Liabilities and Stockholders’ Equity

The balance sheet provides creditors, investors, and analysts with information on company resources (assets) and its sources of capital (its equity and liabilities). It normally also provides information about the future earnings capacity of a company assets as well as an indication of cash flows that may come from receivables and inventories.

Liabilities represents obligations of a company arising from past events, the settlement of which is expected to result in an outflow of economic benefits from the entity.

Intuitive Surgical Inc., consolidated balance sheet: liabilities and stockholders’ equity

US$ in thousands

	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Accounts payable	188,700)	147,000)	121,200)	81,600)	123,500)
Accrued compensation and employee benefits	436,400)	401,600)	350,100)	235,000)	251,600)
Deferred revenue	446,100)	397,300)	377,200)	350,300)	337,800)
Income and other taxes payable	111,400)	96,100)	54,100)	47,200)	37,900)
Accrued construction-related capital expenditures	143,300)	50,300)	23,100)	—)	—)
Other accrued liabilities	332,800)	329,800)	224,100)	251,100)	279,400)
Other accrued liabilities	587,500)	476,200)	301,300)	298,300)	317,300)
Current liabilities	1,658,700)	1,422,100)	1,149,800)	965,200)	1,030,200)
Income taxes, long-term	233,800)	288,000)	316,600)	305,600)	258,600)
Deferred revenue, long-term	45,600)	41,000)	36,800)	32,100)	27,400)
Other long-term liabilities	106,100)	110,300)	100,300)	106,900)	132,300)
Other long-term liabilities	385,500)	439,300)	453,700)	444,600)	418,300)
Long-term liabilities	385,500)	439,300)	453,700)	444,600)	418,300)
Total liabilities	2,044,200)	1,861,400)	1,603,500)	1,409,800)	1,448,500)
Preferred stock, $0.001 par value, issuable in series; no shares issued and outstanding	—)	—)	—)	—)	—)
Common stock, $0.001 par value	400)	400)	400)	100)	100)
Additional paid-in capital	8,576,400)	7,703,900)	7,164,000)	6,445,200)	5,756,800)
Retained earnings	4,743,000)	3,500,100)	4,760,900)	3,261,300)	2,494,500)
Accumulated other comprehensive income (loss)	(12,200)	(162,500)	(24,200)	24,900)	12,400)
Total Intuitive Surgical, Inc. stockholders’ equity	13,307,600)	11,041,900)	11,901,100)	9,731,500)	8,263,800)
Noncontrolling interest in joint venture	89,700)	70,700)	50,400)	27,600)	20,900)
Total stockholders’ equity	13,397,300)	11,112,600)	11,951,500)	9,759,100)	8,284,700)
Total liabilities and stockholders’ equity	15,441,500)	12,974,000)	13,555,000)	11,168,900)	9,733,200)

Based on: 10-K (reporting date: 2023-12-31), 10-K (reporting date: 2022-12-31), 10-K (reporting date: 2021-12-31), 10-K (reporting date: 2020-12-31), 10-K (reporting date: 2019-12-31).

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Balance sheet 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.	Intuitive Surgical Inc. current liabilities increased from 2021 to 2022 and from 2022 to 2023.
Long-term liabilities	Amount of obligation due after one year or beyond the normal operating cycle, if longer.	Intuitive Surgical Inc. long-term liabilities decreased from 2021 to 2022 and from 2022 to 2023.
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.	Intuitive Surgical Inc. total liabilities increased from 2021 to 2022 and from 2022 to 2023.
Total Intuitive Surgical, Inc. 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 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.	Intuitive Surgical Inc. total Intuitive Surgical, Inc. stockholders’ equity decreased from 2021 to 2022 but then increased from 2022 to 2023 exceeding 2021 level.

Intuitive Surgical Inc. (NASDAQ:ISRG)

Balance Sheet: Liabilities and Stockholders’ Equity