Paying users zone. Data is covered by hidden .

Get to eBay Inc. for $13.99, or
get to whole website for at least 3 months from $49.99.

eBay Inc. (EBAY)

Adjustments to Financial Statements

Difficulty: Advanced

Adjustments to Current Assets
Adjustments to Total Assets
Adjustments to Current Liabilities
Adjustments to Total Liabilities
Adjustments to Stockholders' Equity
Adjustments to Capitalization Table
Adjustments to Revenues
Adjustments to Reported Income

Adjustments to Current Assets

eBay Inc., adjusted current assets

USD $ in millions

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

Source: Based on data from eBay Inc. Annual Reports

Adjustments to Total Assets

eBay Inc., adjusted total assets

USD $ in millions

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

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

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

Source: Based on data from eBay Inc. Annual Reports

Adjustments to Total Liabilities

eBay Inc., adjusted total liabilities

USD $ in millions

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

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

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

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

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

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

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

Source: Based on data from eBay Inc. Annual Reports

Adjustments to Reported Income

eBay Inc., adjusted comprehensive income (loss)

USD $ in millions

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

Source: Based on data from eBay Inc. Annual Reports

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

	eBay Inc.	Other companies (not purchased previously)
Financial Statements
Common-Size Financial Statements
Ratios
Relative Valuation
Discounted Cash Flow (DCF) Valuation
Economic Value Added (EVA)
Long-term Trends
Analysis
Financial Reporting Quality

	All companies
Financial Statements
Common-Size Financial Statements
Ratios
Relative Valuation
Discounted Cash Flow (DCF) Valuation
Economic Value Added (EVA)
Long-term Trends
Analysis
Financial Reporting Quality