Statement of Financial Position, Liabilities and Stockholders' Equity Quarterly Data

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

Liabilities represents obligations of a company arising from past events, the settlement of which is expected to result in an outflow of economic benefits from the entity.

CVS Health Corp., Consolidated Statement of Financial Position, Liabilities and Stockholders' Equity (quarterly data)

USD $ in millions

 
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
Accounts payable 7,741  8,863  7,899  7,874  7,344  7,946  7,584  7,351  7,361  7,490  7,064  6,370  6,431  6,547  6,033  5,780  5,638  5,548  5,412  5,178  5,506 
Claims and discounts payable 11,241  10,355  9,807  9,708  9,453  9,451  9,178  8,938  8,530  7,653  7,283  6,961  6,273  5,404  5,400  4,918  4,878  4,548  4,360  3,993  3,854 
Accrued expenses 7,724  6,609  8,404  8,133  8,680  6,937  8,856  7,244  7,444  6,829  6,636  5,543  5,936  5,816  5,433  4,812  5,132  4,768  3,940  3,501  3,523 
Short-term debt 1,276  110  1,100  1,768  1,874  340  745  1,488  500  685  775  814  300 
Current portion of long-term debt 3,542  3,545  2,293  42  43  42  783  2,291  1,202  1,197  451  24  573  575  572  1,119  565  561  572  18  12 
Current liabilities 30,248  30,648  28,513  26,857  27,288  26,250  26,741  26,569  24,537  23,169  21,434  20,386  19,713  19,027  18,213  16,629  16,213  15,425  15,098  12,690  13,195 
Long-term debt, excluding current portion 61,552  22,181  23,386  25,622  25,622  25,615  25,610  25,600  26,267  26,267  26,771  11,633  11,689  11,695  11,709  12,252  12,845  12,841  8,819  9,358  9,352 
Deferred income taxes 3,058  2,996  4,442  4,210  4,214  4,214  4,254  4,260  4,232  5,437  5,449  4,026  4,020  4,036  4,051  4,091  4,053  3,901  3,791  3,796  3,774 
Other long-term liabilities 1,604  1,611  1,644  1,689  1,704  1,549  1,597  1,553  1,567  1,542  1,528  1,490  1,513  1,531  1,494  1,489  1,499  1,421  1,563  1,534  1,538 
Noncurrent liabilities 66,214  26,788  29,472  31,521  31,540  31,378  31,461  31,413  32,066  33,246  33,748  17,149  17,222  17,262  17,254  17,832  18,397  18,163  14,173  14,688  14,664 
Total liabilities 96,462  57,436  57,985  58,378  58,828  57,628  58,202  57,982  56,603  56,415  55,182  37,535  36,935  36,289  35,467  34,461  34,610  33,588  29,271  27,378  27,859 
Redeemable noncontrolling interest 39 
Preferred stock, par value $0.01; none issued or outstanding
Common stock, par value $0.01 17  17  17  17  17  17  17  17  17  17  17  17  17  17  17  17  17  17  17  17  17 
Capital surplus 32,191  32,079  32,009  31,871  31,034  31,618  31,541  31,454  31,254  30,948  31,005  30,840  30,235  30,418  30,310  30,186  29,985  29,777  29,653  29,532  29,302 
Treasury stock, at cost (37,716) (37,765) (37,764) (37,414) (36,306) (33,452) (32,991) (33,010) (31,058) (28,886) (27,899) (26,988) (25,634) (24,078) (22,877) (22,131) (20,919) (20,169) (18,462) (16,987) (16,625)
Shares held in trust (31) (31) (31) (31) (31) (31) (31) (31) (31) (31) (31) (31) (31) (31) (31) (31) (31) (31) (31) (31) (31)
Retained earnings 44,040  43,556  40,779  40,005  39,419  38,983  37,732  36,647  36,182  35,506  34,398  33,544  32,667  31,849  30,845  30,221  29,297  28,493  27,551  26,573  25,728 
Accumulated other comprehensive income (loss) 172  (165) (147) (306) (296) (305) (319) (317) (339) (358) (316) (255) (264) (217) (160) (132) (139) (149) (194) (198) (182)
Total CVS Health shareholders' equity 38,673  37,691  34,863  34,142  33,837  36,830  35,949  34,760  36,025  37,196  37,174  37,127  36,990  37,958  38,104  38,130  38,210  37,938  38,534  38,906  38,209 
Noncontrolling interest
Total shareholders' equity 38,677  37,695  34,868  34,147  33,842  36,834  35,954  34,766  36,031  37,203  37,180  37,133  36,995  37,963  38,109  38,132  38,212  37,938  38,534  38,906  38,209 
Total liabilities and shareholders' equity 135,139  95,131  92,853  92,525  92,670  94,462  94,156  92,748  92,634  93,657  92,362  74,668  73,930  74,252  73,576  72,593  72,822  71,526  67,805  66,284  66,068 
Source: CVS Health Corp., Quarterly and Annual Reports
Item Description The company
Accounts payable Carrying value as of the balance sheet date of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer). CVS Health Corp.'s accounts payable increased from Q3 2017 to Q4 2017 but then declined significantly from Q4 2017 to Q1 2018.
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. CVS Health Corp.'s current liabilities increased from Q3 2017 to Q4 2017 but then slightly declined from Q4 2017 to Q1 2018.
Noncurrent liabilities Total obligations incurred as part of normal operations that is expected to be repaid beyond the following twelve months or one business cycle. CVS Health Corp.'s noncurrent liabilities declined from Q3 2017 to Q4 2017 but then increased from Q4 2017 to Q1 2018 exceeding Q3 2017 level.
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. CVS Health Corp.'s total liabilities declined from Q3 2017 to Q4 2017 but then increased from Q4 2017 to Q1 2018 exceeding Q3 2017 level.
Total CVS Health shareholders' equity 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). CVS Health Corp.'s total CVS Health shareholders' equity increased from Q3 2017 to Q4 2017 and from Q4 2017 to Q1 2018.
Total shareholders' equity Total of Stockholders' Equity (deficit) items, net of receivables from officers, directors owners, and affiliates of the entity including portions attributable to both the parent and noncontrolling interests (previously referred to as minority interest), if any. The entity including portions attributable to the parent and noncontrolling interests is sometimes referred to as the economic entity. CVS Health Corp.'s total shareholders' equity increased from Q3 2017 to Q4 2017 and from Q4 2017 to Q1 2018.

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