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Microsoft Excel LibreOffice Calc


Adjustments to Financial Statements

Difficulty: Advanced


Adjustments to Current Assets

Microsoft Corp., adjusted current assets

USD $ in millions

Microsoft Excel LibreOffice Calc
Jun 30, 2018 Jun 30, 2017 Jun 30, 2016 Jun 30, 2015 Jun 30, 2014 Jun 30, 2013
As Reported
Current assets hidden hidden hidden hidden hidden hidden
Adjustments
Add: Allowance for doubtful accounts hidden hidden hidden hidden hidden hidden
Less: Current deferred income tax assets1 hidden hidden hidden hidden hidden hidden
After Adjustment
Adjusted current assets hidden hidden hidden hidden hidden hidden

Based on: 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), 10-K (filing date: 2013-07-30).

1 Current deferred income tax assets. See Details »


Adjustments to Total Assets

Microsoft Corp., adjusted total assets

USD $ in millions

Microsoft Excel LibreOffice Calc
Jun 30, 2018 Jun 30, 2017 Jun 30, 2016 Jun 30, 2015 Jun 30, 2014 Jun 30, 2013
As Reported
Total assets hidden hidden hidden hidden hidden hidden
Adjustments
Add: Operating leased assets1 hidden hidden hidden hidden hidden hidden
Add: Allowance for doubtful accounts hidden hidden hidden hidden hidden hidden
Less: Current deferred income tax assets2 hidden hidden hidden hidden hidden hidden
Less: Long-term deferred income tax assets (included in Other long-term assets)3 hidden hidden hidden hidden hidden hidden
After Adjustment
Adjusted total assets hidden hidden hidden hidden hidden hidden

Based on: 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), 10-K (filing date: 2013-07-30).

1 Operating leased assets. 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

USD $ in millions

Microsoft Excel LibreOffice Calc
Jun 30, 2018 Jun 30, 2017 Jun 30, 2016 Jun 30, 2015 Jun 30, 2014 Jun 30, 2013
As Reported
Current liabilities hidden hidden hidden hidden hidden hidden
Adjustments
Less: Current deferred income tax liabilities (included in Other current liabilities)1 hidden hidden hidden hidden hidden hidden
Less: Short-term unearned revenue hidden hidden hidden hidden hidden hidden
After Adjustment
Adjusted current liabilities hidden hidden hidden hidden hidden hidden

Based on: 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), 10-K (filing date: 2013-07-30).

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


Adjustments to Total Liabilities

Microsoft Corp., adjusted total liabilities

USD $ in millions

Microsoft Excel LibreOffice Calc
Jun 30, 2018 Jun 30, 2017 Jun 30, 2016 Jun 30, 2015 Jun 30, 2014 Jun 30, 2013
As Reported
Total liabilities hidden hidden hidden hidden hidden hidden
Adjustments
Add: Operating lease obligations1 hidden hidden hidden hidden hidden hidden
Less: Current deferred income tax liabilities (included in Other current liabilities)2 hidden hidden hidden hidden hidden hidden
Less: Long-term deferred income tax liabilities3 hidden hidden hidden hidden hidden hidden
Less: Unearned revenue hidden hidden hidden hidden hidden hidden
After Adjustment
Adjusted total liabilities hidden hidden hidden hidden hidden hidden

Based on: 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), 10-K (filing date: 2013-07-30).

1 Operating lease obligations. 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

USD $ in millions

Microsoft Excel LibreOffice Calc
Jun 30, 2018 Jun 30, 2017 Jun 30, 2016 Jun 30, 2015 Jun 30, 2014 Jun 30, 2013
As Reported
Stockholders’ equity hidden hidden hidden hidden hidden hidden
Adjustments
Less: Net deferred income tax assets (liabilities)1 hidden hidden hidden hidden hidden hidden
Add: Allowance for doubtful accounts hidden hidden hidden hidden hidden hidden
Add: Unearned revenue hidden hidden hidden hidden hidden hidden
After Adjustment
Adjusted stockholders’ equity hidden hidden hidden hidden hidden hidden

Based on: 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), 10-K (filing date: 2013-07-30).

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


Adjustments to Capitalization Table

Microsoft Corp., adjusted capitalization table

USD $ in millions

Microsoft Excel LibreOffice Calc
Jun 30, 2018 Jun 30, 2017 Jun 30, 2016 Jun 30, 2015 Jun 30, 2014 Jun 30, 2013
As Reported
Short-term debt hidden hidden hidden hidden hidden hidden
Current portion of long-term debt hidden hidden hidden hidden hidden hidden
Long-term debt, excluding current portion hidden hidden hidden hidden hidden hidden
Operating lease liabilities hidden hidden hidden hidden hidden hidden
Total reported debt hidden hidden hidden hidden hidden hidden
Stockholders’ equity hidden hidden hidden hidden hidden hidden
Total reported capital hidden hidden hidden hidden hidden hidden
Adjustments to Debt
Add: Operating lease obligations1 hidden hidden hidden hidden hidden hidden
Adjusted total debt hidden hidden hidden hidden hidden hidden
Adjustments to Equity
Less: Net deferred income tax assets (liabilities)2 hidden hidden hidden hidden hidden hidden
Add: Allowance for doubtful accounts hidden hidden hidden hidden hidden hidden
Add: Unearned revenue hidden hidden hidden hidden hidden hidden
Adjusted stockholders’ equity hidden hidden hidden hidden hidden hidden
After Adjustment
Adjusted total capital hidden hidden hidden hidden hidden hidden

Based on: 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), 10-K (filing date: 2013-07-30).

1 Operating lease obligations. See Details »

2 Net deferred income tax assets (liabilities). See Details »


Adjustments to Revenues

Microsoft Corp., adjusted revenue

USD $ in millions

Microsoft Excel LibreOffice Calc
12 months ended Jun 30, 2018 Jun 30, 2017 Jun 30, 2016 Jun 30, 2015 Jun 30, 2014 Jun 30, 2013
As Reported
Revenue hidden hidden hidden hidden hidden hidden
Adjustments
Add: Increase (decrease) in unearned revenue hidden hidden hidden hidden hidden hidden
After Adjustment
Adjusted revenue hidden hidden hidden hidden hidden hidden

Based on: 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), 10-K (filing date: 2013-07-30).


Adjustments to Reported Income

Microsoft Corp., adjusted net income

USD $ in millions

Microsoft Excel LibreOffice Calc
12 months ended Jun 30, 2018 Jun 30, 2017 Jun 30, 2016 Jun 30, 2015 Jun 30, 2014 Jun 30, 2013
As Reported
Net income hidden hidden hidden hidden hidden hidden
Adjustments
Add: Deferred income tax expense (benefit)1 hidden hidden hidden hidden hidden hidden
Add: Increase (decrease) in allowance for doubtful accounts hidden hidden hidden hidden hidden hidden
Add: Increase (decrease) in unearned revenue hidden hidden hidden hidden hidden hidden
Add: Other comprehensive income (loss) hidden hidden hidden hidden hidden hidden
After Adjustment
Adjusted net income hidden hidden hidden hidden hidden hidden

Based on: 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), 10-K (filing date: 2013-07-30).

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