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Microsoft Excel LibreOffice Calc

eBay Inc. (NASDAQ:EBAY)

Adjustments to Financial Statements

Advanced level

Adjustments to Current Assets

eBay Inc., adjusted current assets

US$ in millions

Microsoft Excel LibreOffice Calc
Dec 31, 2018 Dec 31, 2017 Dec 31, 2016 Dec 31, 2015 Dec 31, 2014
As Reported
Current assets 7,126  7,743  8,875  7,904  26,531 
Adjustments
Add: Allowance for doubtful accounts and authorized credits 106  102  81  84  102 
After Adjustment
Adjusted current assets 7,232  7,845  8,956  7,988  26,633 

Based on: 10-K (filing date: 2019-01-30), 10-K (filing date: 2018-02-05), 10-K (filing date: 2017-02-06), 10-K (filing date: 2016-02-01), 10-K (filing date: 2015-02-06).

Adjustments to Total Assets

eBay Inc., adjusted total assets

US$ in millions

Microsoft Excel LibreOffice Calc
Dec 31, 2018 Dec 31, 2017 Dec 31, 2016 Dec 31, 2015 Dec 31, 2014
As Reported
Total assets 22,819  25,981  23,847  17,785  45,132 
Adjustments
Add: Operating lease right-of-use asset (before adoption of FASB Topic 842)1 515  281  212  206  419 
Add: Allowance for doubtful accounts and authorized credits 106  102  81  84  102 
Less: Deferred tax assets2 4,792  5,195  4,608  —  — 
After Adjustment
Adjusted total assets 18,648  21,169  19,532  18,075  45,653 

Based on: 10-K (filing date: 2019-01-30), 10-K (filing date: 2018-02-05), 10-K (filing date: 2017-02-06), 10-K (filing date: 2016-02-01), 10-K (filing date: 2015-02-06).

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

2 Deferred tax assets. See details »

Adjustments to Current Liabilities

eBay Inc., adjusted current liabilities

US$ in millions

Microsoft Excel LibreOffice Calc
Dec 31, 2018 Dec 31, 2017 Dec 31, 2016 Dec 31, 2015 Dec 31, 2014
As Reported
Current liabilities 4,454  3,539  3,847  2,263  17,531 
Adjustments
Less: Current deferred revenue 170  117  110  106  188 
After Adjustment
Adjusted current liabilities 4,284  3,422  3,737  2,157  17,343 

Based on: 10-K (filing date: 2019-01-30), 10-K (filing date: 2018-02-05), 10-K (filing date: 2017-02-06), 10-K (filing date: 2016-02-01), 10-K (filing date: 2015-02-06).

Adjustments to Total Liabilities

eBay Inc., adjusted total liabilities

US$ in millions

Microsoft Excel LibreOffice Calc
Dec 31, 2018 Dec 31, 2017 Dec 31, 2016 Dec 31, 2015 Dec 31, 2014
As Reported
Total liabilities 16,538  17,918  13,308  11,209  25,226 
Adjustments
Add: Operating lease liability (before adoption of FASB Topic 842)1 515  281  212  206  419 
Less: Deferred tax liabilities2 2,925  3,425  1,888  2,092  792 
Less: Deferred revenue 170  117  110  106  188 
Less: Restructuring reserve 8  —  —  —  — 
After Adjustment
Adjusted total liabilities 13,950  14,657  11,522  9,217  24,665 

Based on: 10-K (filing date: 2019-01-30), 10-K (filing date: 2018-02-05), 10-K (filing date: 2017-02-06), 10-K (filing date: 2016-02-01), 10-K (filing date: 2015-02-06).

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

2 Deferred tax liabilities. See details »

Adjustments to Stockholders’ Equity

eBay Inc., adjusted stockholders’ equity

US$ in millions

Microsoft Excel LibreOffice Calc
Dec 31, 2018 Dec 31, 2017 Dec 31, 2016 Dec 31, 2015 Dec 31, 2014
As Reported
Stockholders’ equity 6,281  8,063  10,539  6,576  19,906 
Adjustments
Less: Net deferred tax assets and liabilities1 1,868  1,769  3,155  (1,669) (3,188)
Add: Allowance for doubtful accounts and authorized credits 106  102  81  84  102 
Add: Deferred revenue 170  117  110  106  188 
Add: Restructuring reserve 8  —  —  —  — 
After Adjustment
Adjusted stockholders’ equity 4,697  6,513  7,575  8,435  23,384 

Based on: 10-K (filing date: 2019-01-30), 10-K (filing date: 2018-02-05), 10-K (filing date: 2017-02-06), 10-K (filing date: 2016-02-01), 10-K (filing date: 2015-02-06).

1 Net deferred tax assets and liabilities. See details »

Adjustments to Capitalization Table

eBay Inc., adjusted capitalization table

US$ in millions

Microsoft Excel LibreOffice Calc
Dec 31, 2018 Dec 31, 2017 Dec 31, 2016 Dec 31, 2015 Dec 31, 2014
As Reported
Short-term debt 1,546  781  1,451  —  850 
Long-term debt 7,685  9,234  7,509  6,779  6,777 
Total reported debt 9,231  10,015  8,960  6,779  7,627 
Stockholders’ equity 6,281  8,063  10,539  6,576  19,906 
Total reported capital 15,512  18,078  19,499  13,355  27,533 
Adjustments to Debt
Add: Operating lease liability (before adoption of FASB Topic 842)1 515  281  212  206  419 
Adjusted total debt 9,746  10,296  9,172  6,985  8,046 
Adjustments to Equity
Less: Net deferred tax assets and liabilities2 1,868  1,769  3,155  (1,669) (3,188)
Add: Allowance for doubtful accounts and authorized credits 106  102  81  84  102 
Add: Deferred revenue 170  117  110  106  188 
Add: Restructuring reserve 8  —  —  —  — 
Adjusted stockholders’ equity 4,697  6,513  7,575  8,435  23,384 
After Adjustment
Adjusted total capital 14,443  16,809  16,747  15,420  31,430 

Based on: 10-K (filing date: 2019-01-30), 10-K (filing date: 2018-02-05), 10-K (filing date: 2017-02-06), 10-K (filing date: 2016-02-01), 10-K (filing date: 2015-02-06).

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

2 Net deferred tax assets and liabilities. See details »

Adjustments to Revenues

eBay Inc., adjusted net revenues

US$ in millions

Microsoft Excel LibreOffice Calc
12 months ended Dec 31, 2018 Dec 31, 2017 Dec 31, 2016 Dec 31, 2015 Dec 31, 2014
As Reported
Net revenues 10,746  9,567  8,979  8,592  17,902 
Adjustment
Add: Increase (decrease) in deferred revenue 33  7  4  (2) 30 
After Adjustment
Adjusted net revenues 10,779  9,574  8,983  8,590  17,932 

Based on: 10-K (filing date: 2019-01-30), 10-K (filing date: 2018-02-05), 10-K (filing date: 2017-02-06), 10-K (filing date: 2016-02-01), 10-K (filing date: 2015-02-06).

Adjustments to Reported Income

eBay Inc., adjusted net income (loss)

US$ in millions

Microsoft Excel LibreOffice Calc
12 months ended Dec 31, 2018 Dec 31, 2017 Dec 31, 2016 Dec 31, 2015 Dec 31, 2014
As Reported
Net income (loss) 2,530  (1,016) 7,266  1,725  46 
Adjustments
Add: Deferred income tax expense (benefit)1 (153) 1,729  (4,556) (32) 2,808 
Add: Increase (decrease) in allowance for doubtful accounts and authorized credits 4  21  (3) (2) (4)
Add: Increase (decrease) in deferred revenue 33  7  4  (2) 30 
Add: Increase (decrease) in restructuring reserve 8  —  —  —  — 
Less: Income (loss) from discontinued operations, net of income taxes 2  (4) (19) (222) — 
Add: Other comprehensive income (loss), net tax (219) 841  (650) (633) 15 
After Adjustment
Adjusted net income (loss) 2,201  1,586  2,080  1,278  2,895 

Based on: 10-K (filing date: 2019-01-30), 10-K (filing date: 2018-02-05), 10-K (filing date: 2017-02-06), 10-K (filing date: 2016-02-01), 10-K (filing date: 2015-02-06).

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