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Microsoft Excel LibreOffice Calc


Adjustments to Financial Statements

Difficulty: Advanced


Adjustments to Current Assets

3M Co., 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: Allowances hidden hidden hidden hidden hidden
Less: Current deferred tax assets (included in Other current assets)1 hidden hidden hidden hidden hidden
After Adjustment
Adjusted current assets hidden hidden hidden hidden hidden

Source: Based on data from 3M Co. Annual Reports

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


Adjustments to Total Assets

3M Co., 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: Allowances hidden hidden hidden hidden hidden
Less: Current deferred tax assets (included in Other current assets)2 hidden hidden hidden hidden hidden
Less: Noncurrent deferred tax assets (included in Other assets)3 hidden hidden hidden hidden hidden
After Adjustment
Adjusted total assets hidden hidden hidden hidden hidden

Source: Based on data from 3M Co. Annual Reports

1 Operating leased assets. See Details »

2 Current deferred tax assets (included in Other current assets). See Details »

3 Noncurrent deferred tax assets (included in Other assets). See Details »


Adjustments to Current Liabilities

3M Co., 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 tax liabilities (included in Other current liabilities)1 hidden hidden hidden hidden hidden
Less: Current deferred income hidden hidden hidden hidden hidden
After Adjustment
Adjusted current liabilities hidden hidden hidden hidden hidden

Source: Based on data from 3M Co. Annual Reports

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


Adjustments to Total Liabilities

3M Co., 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: Current deferred tax liabilities (included in Other current liabilities)2 hidden hidden hidden hidden hidden
Less: Noncurrent deferred tax liabilities (included in Other liabilities)3 hidden hidden hidden hidden hidden
Less: Deferred income hidden hidden hidden hidden hidden
Less: Product warranty liabilities hidden hidden hidden hidden hidden
Less: Accrued restructuring action balances hidden hidden hidden hidden hidden
After Adjustment
Adjusted total liabilities hidden hidden hidden hidden hidden

Source: Based on data from 3M Co. Annual Reports

1 Operating lease obligations. See Details »

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

3 Noncurrent deferred tax liabilities (included in Other liabilities). See Details »


Adjustments to Stockholders' Equity

3M Co., adjusted total 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
Total 3M Company shareholders' equity hidden hidden hidden hidden hidden
Adjustments
Less: Net deferred tax assets (liabilities)1 hidden hidden hidden hidden hidden
Add: Allowances hidden hidden hidden hidden hidden
Add: Deferred income hidden hidden hidden hidden hidden
Add: Product warranty liabilities hidden hidden hidden hidden hidden
Add: Accrued restructuring action balances hidden hidden hidden hidden hidden
Add: Noncontrolling interest hidden hidden hidden hidden hidden
After Adjustment
Adjusted total equity hidden hidden hidden hidden hidden

Source: Based on data from 3M Co. Annual Reports

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


Adjustments to Capitalization Table

3M Co., 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 borrowings and current portion of long-term debt hidden hidden hidden hidden hidden
Long-term debt, excluding current portion hidden hidden hidden hidden hidden
Capital lease obligations hidden hidden hidden hidden hidden
Total reported debt hidden hidden hidden hidden hidden
Total 3M Company shareholders' 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 (liabilities)2 hidden hidden hidden hidden hidden
Add: Allowances hidden hidden hidden hidden hidden
Add: Deferred income hidden hidden hidden hidden hidden
Add: Product warranty liabilities hidden hidden hidden hidden hidden
Add: Accrued restructuring action balances hidden hidden hidden hidden hidden
Add: Noncontrolling interest hidden hidden hidden hidden hidden
Adjusted total equity hidden hidden hidden hidden hidden
After Adjustment
Adjusted total capital hidden hidden hidden hidden hidden

Source: Based on data from 3M Co. Annual Reports

1 Operating lease obligations. See Details »

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


Adjustments to Revenues

3M Co., adjusted net sales

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 sales hidden hidden hidden hidden hidden
Adjustments
Add: Increase (decrease) in deferred income hidden hidden hidden hidden hidden
After Adjustment
Adjusted net sales hidden hidden hidden hidden hidden

Source: Based on data from 3M Co. Annual Reports


Adjustments to Reported Income

3M Co., adjusted comprehensive income including noncontrolling interest

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 attributable to 3M hidden hidden hidden hidden hidden
Adjustments
Add: Deferred income tax expense (benefit)1 hidden hidden hidden hidden hidden
Add: Increase (decrease) in allowances hidden hidden hidden hidden hidden
Add: Increase (decrease) in deferred income hidden hidden hidden hidden hidden
Add: Increase (decrease) in product warranty liabilities hidden hidden hidden hidden hidden
Add: Increase (decrease) in accrued restructuring action balances hidden hidden hidden hidden hidden
Add: Other comprehensive income (loss), net of tax hidden hidden hidden hidden hidden
Add: Comprehensive income (loss), net of tax, attributable to noncontrolling interest hidden hidden hidden hidden hidden
After Adjustment
Adjusted comprehensive income including noncontrolling interest hidden hidden hidden hidden hidden

Source: Based on data from 3M Co. Annual Reports

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