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Microsoft Excel LibreOffice Calc


Adjustments to Financial Statements

Difficulty: Advanced


Adjustments to Current Assets

eBay Inc., adjusted current assets

USD $ in millions

Microsoft Excel LibreOffice Calc
Dec 31, 2017 Dec 31, 2016 Dec 31, 2015 Dec 31, 2014 Dec 31, 2013
As Reported
Current assets hidden hidden hidden hidden hidden
Adjustments
Add: Allowance for doubtful accounts and authorized credits hidden hidden hidden hidden hidden
After Adjustment
Adjusted current assets hidden hidden hidden hidden hidden

Source: Based on data from eBay Inc. Annual Reports


Adjustments to Total Assets

eBay Inc., adjusted total assets

USD $ in millions

Microsoft Excel LibreOffice Calc
Dec 31, 2017 Dec 31, 2016 Dec 31, 2015 Dec 31, 2014 Dec 31, 2013
As Reported
Total assets hidden hidden hidden hidden hidden
Adjustments
Add: Operating leased assets1 hidden hidden hidden hidden hidden
Add: Allowance for doubtful accounts and authorized credits hidden hidden hidden hidden hidden
Less: Deferred tax assets2 hidden hidden hidden hidden hidden
After Adjustment
Adjusted total assets hidden hidden hidden hidden hidden

Source: Based on data from eBay Inc. Annual Reports

1 Operating leased assets. See Details »

2 Deferred tax assets. See Details »


Adjustments to Current Liabilities

eBay Inc., adjusted current liabilities

USD $ in millions

Microsoft Excel LibreOffice Calc
Dec 31, 2017 Dec 31, 2016 Dec 31, 2015 Dec 31, 2014 Dec 31, 2013
As Reported
Current liabilities hidden hidden hidden hidden hidden
Adjustments
Less: Current deferred revenue hidden hidden hidden hidden hidden
After Adjustment
Adjusted current liabilities hidden hidden hidden hidden hidden

Source: Based on data from eBay Inc. Annual Reports


Adjustments to Total Liabilities

eBay Inc., adjusted total liabilities

USD $ in millions

Microsoft Excel LibreOffice Calc
Dec 31, 2017 Dec 31, 2016 Dec 31, 2015 Dec 31, 2014 Dec 31, 2013
As Reported
Total liabilities hidden hidden hidden hidden hidden
Adjustments
Add: Operating lease obligations1 hidden hidden hidden hidden hidden
Less: Deferred revenue hidden hidden hidden hidden hidden
After Adjustment
Adjusted total liabilities hidden hidden hidden hidden hidden

Source: Based on data from eBay Inc. Annual Reports

1 Operating lease obligations. See Details »


Adjustments to Stockholders' Equity

eBay Inc., adjusted stockholders' equity

USD $ in millions

Microsoft Excel LibreOffice Calc
Dec 31, 2017 Dec 31, 2016 Dec 31, 2015 Dec 31, 2014 Dec 31, 2013
As Reported
Stockholders' equity hidden hidden hidden hidden hidden
Adjustments
Less: Net deferred tax assets and liabilities1 hidden hidden hidden hidden hidden
Add: Allowance for doubtful accounts and authorized credits hidden hidden hidden hidden hidden
Add: Deferred revenue hidden hidden hidden hidden hidden
After Adjustment
Adjusted stockholders' equity hidden hidden hidden hidden hidden

Source: Based on data from eBay Inc. Annual Reports

1 Net deferred tax assets and liabilities. See Details »


Adjustments to Capitalization Table

eBay Inc., adjusted capitalization table

USD $ in millions

Microsoft Excel LibreOffice Calc
Dec 31, 2017 Dec 31, 2016 Dec 31, 2015 Dec 31, 2014 Dec 31, 2013
As Reported
Short-term debt hidden hidden hidden hidden hidden
Long-term debt hidden hidden hidden hidden hidden
Total reported debt hidden hidden hidden hidden hidden
Stockholders' equity hidden hidden hidden hidden hidden
Total reported capital hidden hidden hidden hidden hidden
Adjustments to Debt
Add: Operating lease obligations1 hidden hidden hidden hidden hidden
Adjusted total debt hidden hidden hidden hidden hidden
Adjustments to Equity
Less: Net deferred tax assets and liabilities2 hidden hidden hidden hidden hidden
Add: Allowance for doubtful accounts and authorized credits hidden hidden hidden hidden hidden
Add: Deferred revenue hidden hidden hidden hidden hidden
Adjusted stockholders' equity hidden hidden hidden hidden hidden
After Adjustment
Adjusted total capital hidden hidden hidden hidden hidden

Source: Based on data from eBay Inc. Annual Reports

1 Operating lease obligations. See Details »

2 Net deferred tax assets and liabilities. See Details »


Adjustments to Revenues

eBay Inc., adjusted net revenues

USD $ in millions

Microsoft Excel LibreOffice Calc
12 months ended Dec 31, 2017 Dec 31, 2016 Dec 31, 2015 Dec 31, 2014 Dec 31, 2013
As Reported
Net revenues hidden hidden hidden hidden hidden
Adjustments
Add: Increase (decrease) in deferred revenue hidden hidden hidden hidden hidden
After Adjustment
Adjusted net revenues hidden hidden hidden hidden hidden

Source: Based on data from eBay Inc. Annual Reports


Adjustments to Reported Income

eBay Inc., adjusted comprehensive income (loss)

USD $ in millions

Microsoft Excel LibreOffice Calc
12 months ended Dec 31, 2017 Dec 31, 2016 Dec 31, 2015 Dec 31, 2014 Dec 31, 2013
As Reported
Net income (loss) hidden hidden hidden hidden hidden
Adjustments
Add: Deferred income tax expense (benefit)1 hidden hidden hidden hidden hidden
Add: Increase (decrease) in allowance for doubtful accounts and authorized credits hidden hidden hidden hidden hidden
Add: Increase (decrease) in deferred revenue hidden hidden hidden hidden hidden
Less: Loss from discontinued operations, net of income taxes hidden hidden hidden hidden hidden
Add: Other comprehensive income (loss), net tax hidden hidden hidden hidden hidden
After Adjustment
Adjusted comprehensive income (loss) hidden hidden hidden hidden hidden

Source: Based on data from eBay Inc. Annual Reports

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