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Analysis of Inventory
Difficulty: Advanced
Inventory Accounting Policy
Inventories, which are included in "Other current assets" on AT&T's consolidated balance sheets, were $2,225 at December 31, 2017, and $2,039 at December 31, 2016. Wireless devices and accessories, which are valued at the lower of cost or net realizable value, were $2,160 at December 31, 2017, and $1,951 at December 31, 2016.
Source: AT&T Inc., Annual Report
Inventory Disclosure
AT&T Inc., Statement of Financial Position, Inventory
USD $ in millions
| Dec 31, 2017 | Dec 31, 2016 | Dec 31, 2015 | Dec 31, 2014 | Dec 31, 2013 | ||
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| Wireless devices and accessories | |
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| Other | |
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| Inventory | |
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Source: Based on data from AT&T Inc. Annual Reports
| Item | Description | The company |
|---|---|---|
| Inventory | Carrying amount (lower of cost or market) as of the balance sheet date of inventories less all valuation and other allowances. Excludes noncurrent inventory balances (expected to remain on hand past one year or one operating cycle, if longer). | AT&T Inc.'s inventory declined from 2015 to 2016 but then slightly increased from 2016 to 2017. |
