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Microsoft Excel LibreOffice Calc

Microsoft Corp. (NASDAQ:MSFT)

Adjustments to Financial Statements

Advanced level

Adjustments to Current Assets

Microsoft Corp., adjusted current assets

US$ in millions

Microsoft Excel LibreOffice Calc
Jun 30, 2019 Jun 30, 2018 Jun 30, 2017 Jun 30, 2016 Jun 30, 2015 Jun 30, 2014
As Reported
Current assets
Adjustments
Add: Allowance for doubtful accounts
Less: Current deferred income tax assets1
After Adjustment
Adjusted current assets

Based on: 10-K (filing date: 2019-08-01), 10-K (filing date: 2018-08-03), 10-K (filing date: 2017-08-02), 10-K (filing date: 2016-07-28), 10-K (filing date: 2015-07-31), 10-K (filing date: 2014-07-31).

1 Current deferred income tax assets. See details »

Adjustments to Total Assets

Microsoft Corp., adjusted total assets

US$ in millions

Microsoft Excel LibreOffice Calc
Jun 30, 2019 Jun 30, 2018 Jun 30, 2017 Jun 30, 2016 Jun 30, 2015 Jun 30, 2014
As Reported
Total assets
Adjustments
Add: Operating lease right-of-use asset (before adoption of FASB Topic 842)1
Add: Allowance for doubtful accounts
Less: Current deferred income tax assets2
Less: Long-term deferred income tax assets (included in Other long-term assets)3
After Adjustment
Adjusted total assets

Based on: 10-K (filing date: 2019-08-01), 10-K (filing date: 2018-08-03), 10-K (filing date: 2017-08-02), 10-K (filing date: 2016-07-28), 10-K (filing date: 2015-07-31), 10-K (filing date: 2014-07-31).

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

2 Current deferred income tax assets. See details »

3 Long-term deferred income tax assets (included in Other long-term assets). See details »

Adjustments to Current Liabilities

Microsoft Corp., adjusted current liabilities

US$ in millions

Microsoft Excel LibreOffice Calc
Jun 30, 2019 Jun 30, 2018 Jun 30, 2017 Jun 30, 2016 Jun 30, 2015 Jun 30, 2014
As Reported
Current liabilities
Adjustments
Less: Current deferred income tax liabilities (included in Other current liabilities)1
Less: Short-term unearned revenue
After Adjustment
Adjusted current liabilities

Based on: 10-K (filing date: 2019-08-01), 10-K (filing date: 2018-08-03), 10-K (filing date: 2017-08-02), 10-K (filing date: 2016-07-28), 10-K (filing date: 2015-07-31), 10-K (filing date: 2014-07-31).

1 Current deferred income tax liabilities (included in Other current liabilities). See details »

Adjustments to Total Liabilities

Microsoft Corp., adjusted total liabilities

US$ in millions

Microsoft Excel LibreOffice Calc
Jun 30, 2019 Jun 30, 2018 Jun 30, 2017 Jun 30, 2016 Jun 30, 2015 Jun 30, 2014
As Reported
Total liabilities
Adjustments
Add: Operating lease liability (before adoption of FASB Topic 842)1
Less: Current deferred income tax liabilities (included in Other current liabilities)2
Less: Long-term deferred income tax liabilities3
Less: Unearned revenue
After Adjustment
Adjusted total liabilities

Based on: 10-K (filing date: 2019-08-01), 10-K (filing date: 2018-08-03), 10-K (filing date: 2017-08-02), 10-K (filing date: 2016-07-28), 10-K (filing date: 2015-07-31), 10-K (filing date: 2014-07-31).

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

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

3 Long-term deferred income tax liabilities. See details »

Adjustments to Stockholders’ Equity

Microsoft Corp., adjusted stockholders’ equity

US$ in millions

Microsoft Excel LibreOffice Calc
Jun 30, 2019 Jun 30, 2018 Jun 30, 2017 Jun 30, 2016 Jun 30, 2015 Jun 30, 2014
As Reported
Stockholders’ equity
Adjustments
Less: Net deferred income tax assets (liabilities)1
Add: Allowance for doubtful accounts
Add: Unearned revenue
After Adjustment
Adjusted stockholders’ equity

Based on: 10-K (filing date: 2019-08-01), 10-K (filing date: 2018-08-03), 10-K (filing date: 2017-08-02), 10-K (filing date: 2016-07-28), 10-K (filing date: 2015-07-31), 10-K (filing date: 2014-07-31).

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

Adjustments to Capitalization Table

Microsoft Corp., adjusted capitalization table

US$ in millions

Microsoft Excel LibreOffice Calc
Jun 30, 2019 Jun 30, 2018 Jun 30, 2017 Jun 30, 2016 Jun 30, 2015 Jun 30, 2014
As Reported
Short-term debt
Current portion of long-term debt
Long-term debt, excluding current portion
Total reported debt
Stockholders’ equity
Total reported capital
Adjustments to Debt
Add: Operating lease liability (before adoption of FASB Topic 842)1
Add: Operating lease liabilities (included in Other current liabilities)2
Add: Long-term operating lease liabilities3
Adjusted total debt
Adjustments to Equity
Less: Net deferred income tax assets (liabilities)4
Add: Allowance for doubtful accounts
Add: Unearned revenue
Adjusted stockholders’ equity
After Adjustment
Adjusted total capital

Based on: 10-K (filing date: 2019-08-01), 10-K (filing date: 2018-08-03), 10-K (filing date: 2017-08-02), 10-K (filing date: 2016-07-28), 10-K (filing date: 2015-07-31), 10-K (filing date: 2014-07-31).

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

2 Operating lease liabilities (included in Other current liabilities). See details »

3 Long-term operating lease liabilities. See details »

4 Net deferred income tax assets (liabilities). See details »

Adjustments to Revenues

Microsoft Corp., adjusted revenue

US$ in millions

Microsoft Excel LibreOffice Calc
12 months ended Jun 30, 2019 Jun 30, 2018 Jun 30, 2017 Jun 30, 2016 Jun 30, 2015 Jun 30, 2014
As Reported
Revenue
Adjustment
Add: Increase (decrease) in unearned revenue
After Adjustment
Adjusted revenue

Based on: 10-K (filing date: 2019-08-01), 10-K (filing date: 2018-08-03), 10-K (filing date: 2017-08-02), 10-K (filing date: 2016-07-28), 10-K (filing date: 2015-07-31), 10-K (filing date: 2014-07-31).

Adjustments to Reported Income

Microsoft Corp., adjusted net income

US$ in millions

Microsoft Excel LibreOffice Calc
12 months ended Jun 30, 2019 Jun 30, 2018 Jun 30, 2017 Jun 30, 2016 Jun 30, 2015 Jun 30, 2014
As Reported
Net income
Adjustments
Add: Deferred income tax expense (benefit)1
Add: Increase (decrease) in allowance for doubtful accounts
Add: Increase (decrease) in unearned revenue
Add: Other comprehensive income (loss)
After Adjustment
Adjusted net income

Based on: 10-K (filing date: 2019-08-01), 10-K (filing date: 2018-08-03), 10-K (filing date: 2017-08-02), 10-K (filing date: 2016-07-28), 10-K (filing date: 2015-07-31), 10-K (filing date: 2014-07-31).

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