Stock Analysis on Net
Stock Analysis on Net
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Abbott Laboratories (NYSE:ABT)

Common-Size Balance Sheet: Liabilities and Stockholders’ Equity

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Abbott Laboratories, common-size consolidated balance sheet: liabilities and stockholders’ equity

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Dec 31, 2019 Dec 31, 2018 Dec 31, 2017 Dec 31, 2016 Dec 31, 2015
Short-term borrowings 0.30 0.30 0.27 2.51 7.58
Trade accounts payable 4.79 4.43 3.15 2.24 2.62
Salaries, wages and commissions 1.82 1.76 1.56 1.43 1.81
Accrued rebates payable to government agencies 0.31 0.25 0.16 0.21 0.34
Accrued other rebates 0.96 0.91 0.65 0.56 0.73
All other 4.67 4.48 4.18 4.59 7.21
Other accrued liabilities 5.94% 5.63% 5.00% 5.37% 8.28%
Dividends payable 0.94 0.84 0.64 0.74 0.93
Income taxes payable 0.33 0.45 0.41 0.36 1.04
Current portion of long-term debt 1.88 0.01 0.67 0.01 0.01
Current liabilities 16.00% 13.42% 11.69% 12.65% 22.27%
Long-term debt, excluding current portion 24.54 28.82 35.69 39.27 14.23
Defined benefit pension plans and post-employment medical and dental plans for significant plans 4.15 3.04 2.84 4.09 5.43
Deferred income taxes 2.28 3.06 2.63 0.68 1.96
Long-term operating lease liabilities 1.11 0.00 0.00 0.00 0.00
All other 5.81 5.93 6.37 3.98 4.40
Post-employment obligations and other long-term liabilities 13.35% 12.03% 11.84% 8.75% 11.79%
Long-term liabilities 37.89% 40.85% 47.53% 48.02% 26.03%
Total liabilities 53.89% 54.26% 59.22% 60.66% 48.30%
Preferred shares, one dollar par value, none issued 0.00 0.00 0.00 0.00 0.00
Common shares, without par value 35.14 35.00 30.43 24.74 30.87
Common shares held in treasury, at cost -14.95 -14.83 -13.41 -20.49 -25.75
Earnings employed in the business 38.07 36.56 31.45 48.54 62.45
Accumulated other comprehensive loss -12.47 -11.29 -7.95 -13.79 -16.14
Total Abbott shareholders’ investment 45.79% 45.44% 40.52% 39.00% 51.42%
Noncontrolling interests in subsidiaries 0.31 0.29 0.26 0.34 0.28
Total shareholders’ investment 46.11% 45.74% 40.78% 39.34% 51.70%
Total liabilities and shareholders’ investment 100.00% 100.00% 100.00% 100.00% 100.00%

Based on: 10-K (filing date: 2020-02-21), 10-K (filing date: 2019-02-22), 10-K (filing date: 2018-02-16), 10-K (filing date: 2017-02-17), 10-K (filing date: 2016-02-19).

Balance sheet item Description The company
Current liabilities Total obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer. Abbott Laboratories’s current liabilities as a percentage of total liabilities and shareholders’ investment increased from 2017 to 2018 and from 2018 to 2019.
Long-term liabilities Amount of obligation due after one year or beyond the normal operating cycle, if longer. Abbott Laboratories’s long-term liabilities as a percentage of total liabilities and shareholders’ investment decreased from 2017 to 2018 and from 2018 to 2019.
Total liabilities Sum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future. Abbott Laboratories’s total liabilities as a percentage of total liabilities and shareholders’ investment decreased from 2017 to 2018 and from 2018 to 2019.
Total Abbott shareholders’ investment Total of all stockholders’ equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity’s stockholders’ equity attributable to the parent excludes the amount of stockholders’ equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity. Abbott Laboratories’s total Abbott shareholders’ investment as a percentage of total liabilities and shareholders’ investment increased from 2017 to 2018 and from 2018 to 2019.