Caterpillar Inc. (CAT)

• Annual Data
• Quarterly Data

Caterpillar Inc., Common-Size Consolidated Statement of Financial Position, Liabilities and Stockholders’ Equity

Based on: 10-K (filing date: 2018-02-15), 10-K (filing date: 2017-02-15), 10-K (filing date: 2016-02-16), 10-K (filing date: 2015-02-17), 10-K (filing date: 2014-02-18).

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.	Caterpillar Inc.’s current liabilities as a percentage of total liabilities and stockholders’ equity increased from 2015 to 2016 and from 2016 to 2017.
Noncurrent liabilities	Amount of obligation due after one year or beyond the normal operating cycle, if longer.	Caterpillar Inc.’s noncurrent liabilities as a percentage of total liabilities and stockholders’ equity declined from 2015 to 2016 and from 2016 to 2017.
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.	Caterpillar Inc.’s total liabilities as a percentage of total liabilities and stockholders’ equity increased from 2015 to 2016 but then slightly declined from 2016 to 2017.
Equity attributable to common stockholders	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.	Caterpillar Inc.’s equity attributable to common stockholders as a percentage of total liabilities and stockholders’ equity declined from 2015 to 2016 but then slightly increased from 2016 to 2017.