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Microsoft Excel LibreOffice Calc

Boston Scientific Corp. (BSX)


Analysis of Inventory

Advanced level


Accounting Policy on Inventory

Boston Scientific states inventories at the lower of first-in, first-out cost or net realizable value. Boston Scientific bases the provisions for excess, expired and obsolete inventory primarily on the estimates of forecasted net sales. A significant change in the timing or level of demand for Boston Scientific’s products as compared to forecasted amounts may result in recording additional provisions for excess, expired and obsolete inventory in the future. Further, the industry in which Boston Scientific participates is characterized by rapid product development and frequent new product introductions. Uncertain timing of next-generation product approvals, variability in product launch strategies, product recalls and variation in product utilization all affect Boston Scientific’s estimates related to excess, expired and obsolete inventory. Approximately 40 percent of Boston Scientific’s finished goods inventory as of both December 31, 2018 and December 31, 2017 was at customer locations pursuant to consignment arrangements or held by sales representatives.

Source: 10-K (filing date: 2019-02-19).


Inventory Disclosure

Boston Scientific Corp., balance sheet: inventory

US$ in millions

Microsoft Excel LibreOffice Calc
Dec 31, 2018 Dec 31, 2017 Dec 31, 2016 Dec 31, 2015 Dec 31, 2014
Finished goods hidden hidden hidden hidden hidden
Work-in-process hidden hidden hidden hidden hidden
Raw materials hidden hidden hidden hidden hidden
Inventories hidden hidden hidden hidden hidden

Based on: 10-K (filing date: 2019-02-19), 10-K (filing date: 2018-02-20), 10-K (filing date: 2017-02-23), 10-K (filing date: 2016-02-24), 10-K (filing date: 2015-02-25).

Item Description The company
Inventories Amount after valuation and LIFO reserves of inventory expected to be sold, or consumed within one year or operating cycle, if longer. Boston Scientific Corp.’s inventories increased from 2016 to 2017 and from 2017 to 2018.