Balance Sheet: Assets

The balance sheet provides creditors, investors, and analysts with information on company resources (assets) and its sources of capital (its equity and liabilities). It normally also provides information about the future earnings capacity of a company assets as well as an indication of cash flows that may come from receivables and inventories.

Assets are resources controlled by the company as a result of past events and from which future economic benefits are expected to flow to the entity.

Accenture PLC, consolidated balance sheet: assets

US$ in thousands

	Aug 31, 2023	Aug 31, 2022	Aug 31, 2021	Aug 31, 2020	Aug 31, 2019	Aug 31, 2018
Cash and cash equivalents	9,045,032)	7,889,833)	8,168,174)	8,415,330)	6,126,853)	5,061,360)
Short-term investments	4,575)	3,973)	4,294)	94,309)	3,313)	3,192)
Receivables	10,690,713)	10,484,211)	8,796,992)	7,192,110)	7,467,338)	4,996,454)
Contract assets, current	1,536,473)	1,292,564)	931,220)	654,782)	627,733)	2,499,914)
Receivables and contract assets	12,227,186)	11,776,775)	9,728,212)	7,846,892)	8,095,071)	7,496,368)
Other current assets	2,105,138)	1,940,290)	1,765,831)	1,393,225)	1,225,364)	1,024,639)
Current assets	23,381,931)	21,610,871)	19,666,511)	17,749,756)	15,450,601)	13,585,559)
Contract assets, non-current	106,994)	46,844)	38,334)	43,257)	71,002)	23,036)
Equity method investments	23,985)	164,164)	184,157)	240,446)	108,342)	—)
Investments without readily determinable fair values	173,458)	153,808)	145,369)	84,068)	131,971)	—)
Non-current investments (legacy)	—)	—)	—)	—)	—)	215,532)
Non-current investments	197,443)	317,972)	329,526)	324,514)	240,313)	215,532)
Property and equipment, net	1,530,007)	1,659,140)	1,639,105)	1,545,568)	1,391,166)	1,264,020)
Operating lease assets	2,637,479)	3,018,535)	3,182,519)	3,183,346)	—)	—)
Goodwill	15,573,003)	13,133,293)	11,125,861)	7,709,820)	6,205,550)	5,383,012)
Deferred contract costs	851,972)	807,940)	731,445)	723,168)	681,492)	705,124)
Deferred tax assets	4,154,878)	4,001,200)	4,007,130)	4,153,146)	4,349,464)	2,086,807)
Other non-current assets	2,811,598)	2,667,595)	2,455,412)	1,646,018)	1,400,292)	1,185,993)
Non-current assets	27,863,374)	25,652,519)	23,509,332)	19,328,837)	14,339,279)	10,863,524)
Total assets	51,245,305)	47,263,390)	43,175,843)	37,078,593)	29,789,880)	24,449,083)

Based on: 10-K (reporting date: 2023-08-31), 10-K (reporting date: 2022-08-31), 10-K (reporting date: 2021-08-31), 10-K (reporting date: 2020-08-31), 10-K (reporting date: 2019-08-31), 10-K (reporting date: 2018-08-31).

Assets: Selected Items

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Balance sheet item	Description	The company
Current assets	Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold, or consumed within one year (or the normal operating cycle, if longer). Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.	Accenture PLC current assets increased from 2021 to 2022 and from 2022 to 2023.
Property and equipment, net	Amount after accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business to produce goods and services and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures.	Accenture PLC property and equipment, net increased from 2021 to 2022 but then decreased significantly from 2022 to 2023.
Non-current assets	Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold or consumed after one year or beyond the normal operating cycle, if longer.	Accenture PLC non-current assets increased from 2021 to 2022 and from 2022 to 2023.
Total assets	Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.	Accenture PLC total assets increased from 2021 to 2022 and from 2022 to 2023.

Current Assets: Selected Items

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Balance sheet item	Description	The company
Cash and cash equivalents	Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.	Accenture PLC cash and cash equivalents decreased from 2021 to 2022 but then increased from 2022 to 2023 exceeding 2021 level.
Short-term investments	Amount of investments including trading securities, available-for-sale securities, held-to-maturity securities, and short-term investments classified as other and current.	Accenture PLC short-term investments decreased from 2021 to 2022 but then increased from 2022 to 2023 exceeding 2021 level.
Receivables	Amount due from customers or clients, within one year of the balance sheet date (or the normal operating cycle, whichever is longer), for goods or services (including trade receivables) that have been delivered or sold in the normal course of business, reduced to the estimated net realizable fair value by an allowance established by the entity of the amount it deems uncertain of collection.	Accenture PLC receivables increased from 2021 to 2022 and from 2022 to 2023.

Accenture PLC (NYSE:ACN)

Balance Sheet: Assets

Assets: Selected Items

Current Assets: Selected Items