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

Allergan PLC, adjusted current assets

US$ in thousands

	Dec 31, 2019	Dec 31, 2018	Dec 31, 2017	Dec 31, 2016	Dec 31, 2015
As Reported
Current assets	11,126,700)	6,475,400)	11,376,700)	17,857,900)	8,615,400)
Adjustments
Add: Allowance for doubtful accounts	110,800)	101,700)	93,000)	75,700)	80,600)
After Adjustment
Adjusted current assets	11,237,500)	6,577,100)	11,469,700)	17,933,600)	8,696,000)

Based on: 10-K (reporting date: 2019-12-31), 10-K (reporting date: 2018-12-31), 10-K (reporting date: 2017-12-31), 10-K (reporting date: 2016-12-31), 10-K (reporting date: 2015-12-31).

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Allergan PLC, adjusted total assets

US$ in thousands

	Dec 31, 2019	Dec 31, 2018	Dec 31, 2017	Dec 31, 2016	Dec 31, 2015
As Reported
Total assets	94,699,100)	101,787,600)	118,341,900)	128,986,300)	135,840,700)
Adjustments
Add: Operating lease right-of-use asset (before adoption of FASB Topic 842)¹	—)	356,873)	382,081)	290,222)	162,581)
Add: Allowance for doubtful accounts	110,800)	101,700)	93,000)	75,700)	80,600)
Less: Deferred tax assets²	576,900)	1,063,700)	319,100)	233,300)	49,500)
After Adjustment
Adjusted total assets	94,233,000)	101,182,473)	118,497,881)	129,118,922)	136,034,381)

Based on: 10-K (reporting date: 2019-12-31), 10-K (reporting date: 2018-12-31), 10-K (reporting date: 2017-12-31), 10-K (reporting date: 2016-12-31), 10-K (reporting date: 2015-12-31).

¹ Operating lease right-of-use asset (before adoption of FASB Topic 842). See details »

² Deferred tax assets. See details »

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Allergan PLC, adjusted current liabilities

US$ in thousands

	Dec 31, 2019	Dec 31, 2018	Dec 31, 2017	Dec 31, 2016	Dec 31, 2015
As Reported
Current liabilities	11,070,700)	5,727,900)	9,848,100)	7,874,700)	8,328,300)
Adjustments
Less: Current accrued product warranties	—)	—)	—)	—)	7,600)
Less: Current restructuring reserve	12,700)	71,600)	132,800)	86,200)	110,400)
After Adjustment
Adjusted current liabilities	11,058,000)	5,656,300)	9,715,300)	7,788,500)	8,210,300)

Based on: 10-K (reporting date: 2019-12-31), 10-K (reporting date: 2018-12-31), 10-K (reporting date: 2017-12-31), 10-K (reporting date: 2016-12-31), 10-K (reporting date: 2015-12-31).

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Allergan PLC, adjusted total liabilities

US$ in thousands

	Dec 31, 2019	Dec 31, 2018	Dec 31, 2017	Dec 31, 2016	Dec 31, 2015
As Reported
Total liabilities	36,502,700)	36,656,600)	44,504,800)	52,785,800)	59,251,400)
Adjustments
Add: Operating lease liability (before adoption of FASB Topic 842)¹	—)	356,873)	382,081)	290,222)	162,581)
Less: Deferred tax liabilities²	4,363,700)	5,501,800)	6,352,400)	12,969,100)	7,985,700)
Less: Deferred revenue	26,600)	36,100)	37,900)	15,700)	18,200)
Less: Accrued product warranties	29,200)	27,900)	28,700)	28,100)	36,000)
Less: Restructuring reserve	23,500)	85,800)	185,900)	108,200)	145,300)
After Adjustment
Adjusted total liabilities	32,059,700)	31,361,873)	38,281,981)	39,954,922)	51,228,781)

Based on: 10-K (reporting date: 2019-12-31), 10-K (reporting date: 2018-12-31), 10-K (reporting date: 2017-12-31), 10-K (reporting date: 2016-12-31), 10-K (reporting date: 2015-12-31).

¹ Operating lease liability (before adoption of FASB Topic 842). See details »

² Deferred tax liabilities. See details »

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Allergan PLC, adjusted shareholders’ equity

US$ in thousands

	Dec 31, 2019	Dec 31, 2018	Dec 31, 2017	Dec 31, 2016	Dec 31, 2015
As Reported
Shareholders’ equity	58,173,600)	65,114,100)	73,821,100)	76,192,700)	76,591,400)
Adjustments
Less: Deferred taxes¹	(3,786,800)	(4,438,100)	(6,033,300)	(12,735,800)	(7,936,200)
Add: Allowance for doubtful accounts	110,800)	101,700)	93,000)	75,700)	80,600)
Add: Deferred revenue	26,600)	36,100)	37,900)	15,700)	18,200)
Add: Accrued product warranties	29,200)	27,900)	28,700)	28,100)	36,000)
Add: Restructuring reserve	23,500)	85,800)	185,900)	108,200)	145,300)
Add: Noncontrolling interest	22,800)	16,900)	16,000)	7,800)	(2,100)
After Adjustment
Adjusted total equity	62,173,300)	69,820,600)	80,215,900)	89,164,000)	84,805,600)

Based on: 10-K (reporting date: 2019-12-31), 10-K (reporting date: 2018-12-31), 10-K (reporting date: 2017-12-31), 10-K (reporting date: 2016-12-31), 10-K (reporting date: 2015-12-31).

¹ Deferred taxes. See details »

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Allergan PLC, adjusted capitalization table

US$ in thousands

	Dec 31, 2019	Dec 31, 2018	Dec 31, 2017	Dec 31, 2016	Dec 31, 2015
As Reported
Current portion of long-term debt and capital leases	4,532,500)	868,300)	4,231,800)	2,797,900)	2,432,800)
Long-term debt and capital leases, excluding current portion	18,116,500)	22,929,400)	25,843,500)	29,970,800)	40,293,400)
Total reported debt	22,649,000)	23,797,700)	30,075,300)	32,768,700)	42,726,200)
Shareholders’ equity	58,173,600)	65,114,100)	73,821,100)	76,192,700)	76,591,400)
Total reported capital	80,822,600)	88,911,800)	103,896,400)	108,961,400)	119,317,600)
Adjustments to Debt
Add: Operating lease liability (before adoption of FASB Topic 842)¹	—)	356,873)	382,081)	290,222)	162,581)
Add: Current portion of lease liability, operating²	124,400)	—)	—)	—)	—)
Add: Lease liability, operating, excluding current portion³	446,100)	—)	—)	—)	—)
Adjusted total debt	23,219,500)	24,154,573)	30,457,381)	33,058,922)	42,888,781)
Adjustments to Equity
Less: Deferred taxes⁴	(3,786,800)	(4,438,100)	(6,033,300)	(12,735,800)	(7,936,200)
Add: Allowance for doubtful accounts	110,800)	101,700)	93,000)	75,700)	80,600)
Add: Deferred revenue	26,600)	36,100)	37,900)	15,700)	18,200)
Add: Accrued product warranties	29,200)	27,900)	28,700)	28,100)	36,000)
Add: Restructuring reserve	23,500)	85,800)	185,900)	108,200)	145,300)
Add: Noncontrolling interest	22,800)	16,900)	16,000)	7,800)	(2,100)
Adjusted total equity	62,173,300)	69,820,600)	80,215,900)	89,164,000)	84,805,600)
After Adjustment
Adjusted total capital	85,392,800)	93,975,173)	110,673,281)	122,222,922)	127,694,381)

Based on: 10-K (reporting date: 2019-12-31), 10-K (reporting date: 2018-12-31), 10-K (reporting date: 2017-12-31), 10-K (reporting date: 2016-12-31), 10-K (reporting date: 2015-12-31).

¹ Operating lease liability (before adoption of FASB Topic 842). See details »

² Current portion of lease liability, operating. See details »

³ Lease liability, operating, excluding current portion. See details »

⁴ Deferred taxes. See details »

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Allergan PLC, adjusted net revenues

US$ in thousands

12 months ended:	Dec 31, 2019	Dec 31, 2018	Dec 31, 2017	Dec 31, 2016	Dec 31, 2015
As Reported
Net revenues	16,088,900)	15,787,400)	15,940,700)	14,570,600)	15,071,000)
Adjustment
Add: Increase (decrease) in deferred revenue	(9,500)	(1,800)	22,200)	(2,500)	(8,100)
After Adjustment
Adjusted net revenues	16,079,400)	15,785,600)	15,962,900)	14,568,100)	15,062,900)

Based on: 10-K (reporting date: 2019-12-31), 10-K (reporting date: 2018-12-31), 10-K (reporting date: 2017-12-31), 10-K (reporting date: 2016-12-31), 10-K (reporting date: 2015-12-31).

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Allergan PLC, adjusted net income (loss) attributable to shareholders

US$ in thousands

12 months ended:	Dec 31, 2019	Dec 31, 2018	Dec 31, 2017	Dec 31, 2016	Dec 31, 2015
As Reported
Net income (loss) attributable to shareholders	(5,271,000)	(5,096,400)	(4,125,500)	14,973,400)	3,915,200)
Adjustments
Add: Deferred income tax expense (benefit)¹	(660,900)	(1,262,000)	(7,788,700)	(2,045,700)	(1,811,600)
Add: Increase (decrease) in allowance for doubtful accounts	9,100)	8,700)	17,300)	(4,900)	75,800)
Add: Increase (decrease) in deferred revenue	(9,500)	(1,800)	22,200)	(2,500)	(8,100)
Add: Increase (decrease) in accrued product warranties	1,300)	(800)	600)	(300)	36,000)
Add: Increase (decrease) in restructuring reserve	(62,300)	(100,100)	77,700)	(35,200)	34,200)
Less: Income (loss) from discontinued operations, net of tax	—)	—)	(402,900)	15,914,500)	6,787,700)
Add: Other comprehensive income (loss), net of tax	(138,000)	(512,500)	2,959,100)	(544,300)	(28,700)
Add: Comprehensive income (loss), net of tax, attributable to noncontrolling interest	5,900)	10,200)	6,600)	6,100)	4,200)
After Adjustment
Adjusted net income (loss)	(6,125,400)	(6,954,700)	(8,427,800)	(3,567,900)	(4,570,700)

Based on: 10-K (reporting date: 2019-12-31), 10-K (reporting date: 2018-12-31), 10-K (reporting date: 2017-12-31), 10-K (reporting date: 2016-12-31), 10-K (reporting date: 2015-12-31).

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

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Allergan PLC (NYSE:AGN)

Adjustments to Financial Statements

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