Common-Size Statement of Financial Position, Liabilities and Stockholders’ Equity
Quarterly Data

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Altria Group Inc., Common-Size Consolidated Statement of Financial Position, Liabilities and Stockholders’ Equity (quarterly data)

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Sep 30, 2018 Jun 30, 2018 Mar 31, 2018 Dec 31, 2017 Sep 30, 2017 Jun 30, 2017 Mar 31, 2017 Dec 31, 2016 Sep 30, 2016 Jun 30, 2016 Mar 31, 2016 Dec 31, 2015 Sep 30, 2015 Jun 30, 2015 Mar 31, 2015 Dec 31, 2014 Sep 30, 2014 Jun 30, 2014 Mar 31, 2014 Dec 31, 2013 Sep 30, 2013 Jun 30, 2013 Mar 31, 2013
Current portion of long-term debt 4.57 2.00 1.97 2.00 0.00 0.00 0.00 0.00 0.00 0.00 0.01 0.01 0.01 3.15 2.92 2.90 3.81 0.00 0.00 1.51 5.52 5.76 5.51
Accounts payable 0.66 0.48 0.46 0.87 0.61 0.44 0.51 0.93 0.90 0.62 0.61 1.23 0.96 0.91 0.80 1.21 0.97 0.93 0.91 1.17 0.97 0.80 0.72
Marketing 1.57 1.62 1.61 1.61 1.72 1.74 1.57 1.63 2.42 2.32 2.02 2.14 2.39 2.11 1.77 1.79 1.66 1.57 1.25 1.47 1.45 1.49 1.30
Employment costs 0.33 0.25 0.15 0.44 0.34 0.25 0.16 0.63 0.66 0.54 0.40 0.61 0.46 0.33 0.20 0.54 0.41 0.30 0.18 0.73 0.60 0.49 0.35
Settlement charges 7.35 4.88 7.88 5.65 7.66 5.08 10.37 8.06 10.41 7.23 13.97 11.03 10.05 6.92 13.30 10.15 9.21 6.14 12.17 9.73 8.48 6.06 11.51
Other 1.76 2.50 1.92 2.25 1.89 2.30 1.90 2.23 2.93 3.36 3.29 3.32 3.18 3.02 2.60 2.68 2.51 3.35 2.74 2.89 3.50 3.36 2.87
Accrued liabilities 11.02% 9.24% 11.57% 9.94% 11.61% 9.39% 14.00% 12.54% 16.41% 13.45% 19.68% 17.10% 16.08% 12.38% 17.87% 15.17% 13.80% 11.36% 16.35% 14.82% 14.03% 11.40% 16.02%
Income taxes 0.00 0.00 0.00 0.00 0.00 0.25 0.90 0.00 0.00 0.00 1.73 0.00 0.00 0.00 1.41 0.00 0.00 0.00 1.46 0.00 0.00 0.00 1.67
Dividends payable 3.43 3.07 3.03 2.91 2.86 2.69 2.56 2.59 3.62 3.53 3.26 3.41 3.47 3.21 3.00 2.98 3.03 2.87 2.70 2.75 2.68 2.57 2.46
Current liabilities 19.67% 14.79% 17.03% 15.72% 15.09% 12.77% 17.98% 16.06% 20.94% 17.60% 25.29% 21.76% 20.52% 19.65% 26.00% 22.26% 21.62% 15.16% 21.42% 20.25% 23.19% 20.53% 26.38%
Long-term debt, excluding current portion 27.07 30.19 29.69 30.16 31.45 31.76 30.07 30.22 42.14 40.98 37.71 39.70 40.37 40.53 37.71 39.72 37.24 42.04 39.52 40.14 35.86 37.43 33.03
Deferred income taxes 12.35 12.45 12.05 12.15 18.65 19.50 17.99 18.32 17.02 18.07 16.46 17.41 18.22 18.86 17.27 17.66 20.04 20.94 19.51 19.66 17.99 19.05 18.49
Accrued pension costs 0.59 0.75 0.87 1.03 1.38 1.55 1.60 1.75 2.62 4.55 4.34 3.93 2.82 2.97 2.86 2.94 0.63 0.64 0.60 0.61 3.46 3.75 3.67
Accrued postretirement health care costs 4.51 4.61 4.53 4.60 4.95 5.04 4.79 4.83 6.97 7.33 6.79 6.90 7.64 7.69 7.17 7.14 6.31 6.47 6.09 6.18 6.93 7.25 6.95
Other liabilities 0.47 0.53 0.67 0.66 0.84 0.90 0.93 0.93 1.25 1.32 1.22 1.37 1.31 1.49 1.51 1.46 1.47 1.45 1.15 1.25 1.40 1.54 1.47
Non-current liabilities 44.99% 48.53% 47.81% 48.59% 57.27% 58.75% 55.38% 56.05% 70.01% 72.25% 66.53% 69.30% 70.36% 71.54% 66.51% 68.91% 65.69% 71.54% 66.87% 67.84% 65.64% 69.02% 63.61%
Total liabilities 64.66% 63.33% 64.84% 64.31% 72.36% 71.51% 73.36% 72.11% 90.94% 89.85% 91.82% 91.06% 90.89% 91.19% 92.51% 91.17% 87.31% 86.70% 88.29% 88.09% 88.83% 89.55% 89.99%
Redeemable noncontrolling interest 0.09 0.09 0.08 0.09 0.08 0.08 0.08 0.08 0.11 0.11 0.11 0.11 0.11 0.11 0.10 0.10 0.10 0.10 0.10 0.10 0.09 0.10 0.10
Common stock, par value $0.33 1/3 per share 2.13 2.17 2.13 2.16 2.12 2.14 2.02 2.04 2.84 2.98 2.74 2.87 2.92 2.93 2.73 2.71 2.74 2.81 2.64 2.68 2.60 2.71 2.60
Additional paid-in capital 13.56 13.78 13.53 13.78 13.45 13.56 12.80 12.83 17.81 18.68 17.08 17.87 18.13 18.10 16.82 16.64 16.79 17.10 16.04 16.39 15.86 16.46 15.71
Earnings reinvested in the business 99.66 100.44 97.53 97.80 87.28 86.77 80.40 80.35 84.46 89.12 80.34 83.78 84.75 83.77 76.79 76.22 76.48 77.21 71.71 72.20 71.31 73.17 68.92
Accumulated other comprehensive losses -4.63 -3.83 -4.39 -4.39 -4.41 -4.20 -4.79 -4.47 -9.95 -10.66 -9.77 -10.08 -9.87 -9.03 -8.61 -7.78 -4.27 -3.69 -3.72 -3.95 -6.18 -6.77 -5.74
Cost of repurchased stock -75.47 -75.98 -73.73 -73.76 -70.89 -69.86 -63.88 -62.95 -86.21 -90.09 -82.34 -85.58 -86.91 -87.06 -80.33 -79.05 -79.15 -80.23 -75.04 -75.50 -72.51 -75.24 -71.57
Stockholders’ equity attributable to Altria 35.25% 36.58% 35.07% 35.59% 27.55% 28.40% 26.55% 27.80% 8.94% 10.02% 8.06% 8.85% 9.02% 8.72% 7.40% 8.74% 12.60% 13.21% 11.62% 11.82% 11.07% 10.35% 9.91%
Noncontrolling interests 0.00 0.00 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 -0.02 -0.02 -0.02 -0.01 -0.01 -0.01 -0.01 -0.01 0.00 0.00 0.00 0.00
Total stockholders’ equity 35.26% 36.59% 35.07% 35.60% 27.56% 28.41% 26.56% 27.81% 8.95% 10.03% 8.07% 8.83% 9.00% 8.70% 7.39% 8.73% 12.59% 13.20% 11.62% 11.81% 11.07% 10.35% 9.92%
Total liabilities and stockholders’ equity 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00%

Based on: 10-Q (filing date: 2018-10-25), 10-Q (filing date: 2018-07-26), 10-Q (filing date: 2018-04-26), 10-K (filing date: 2018-02-27), 10-Q (filing date: 2017-10-26), 10-Q (filing date: 2017-07-27), 10-Q (filing date: 2017-05-02), 10-K (filing date: 2017-02-27), 10-Q (filing date: 2016-10-27), 10-Q (filing date: 2016-07-27), 10-Q (filing date: 2016-04-28), 10-K (filing date: 2016-02-25), 10-Q (filing date: 2015-10-29), 10-Q (filing date: 2015-07-29), 10-Q (filing date: 2015-04-23), 10-K (filing date: 2015-02-25), 10-Q (filing date: 2014-10-30), 10-Q (filing date: 2014-07-22), 10-Q (filing date: 2014-04-24), 10-K (filing date: 2014-02-26), 10-Q (filing date: 2013-10-24), 10-Q (filing date: 2013-07-24), 10-Q (filing date: 2013-04-25).

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. Altria Group Inc.’s current liabilities as a percentage of total liabilities and stockholders’ equity declined from Q1 2018 to Q2 2018 but then increased from Q2 2018 to Q3 2018 exceeding Q1 2018 level.
Non-current liabilities Amount of obligation due after one year or beyond the normal operating cycle, if longer. Altria Group Inc.’s non-current liabilities as a percentage of total liabilities and stockholders’ equity increased from Q1 2018 to Q2 2018 but then declined significantly from Q2 2018 to Q3 2018.
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. Altria Group Inc.’s total liabilities as a percentage of total liabilities and stockholders’ equity declined from Q1 2018 to Q2 2018 but then increased from Q2 2018 to Q3 2018 not reaching Q1 2018 level.
Stockholders’ equity attributable to Altria 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. Altria Group Inc.’s stockholders’ equity attributable to Altria as a percentage of total liabilities and stockholders’ equity increased from Q1 2018 to Q2 2018 but then slightly declined from Q2 2018 to Q3 2018 not reaching Q1 2018 level.