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Microsoft Excel LibreOffice Calc

Caterpillar Inc. (NYSE:CAT)

Adjustments to Financial Statements

Advanced level

Adjustments to Current Assets

Caterpillar Inc., adjusted current assets

US$ in millions

Microsoft Excel LibreOffice Calc
Dec 31, 2019 Dec 31, 2018 Dec 31, 2017 Dec 31, 2016 Dec 31, 2015
As Reported
Current assets
Adjustments
Add: LIFO reserve1
Less: Current deferred income tax assets (included in Deferred and refundable income taxes)2
After Adjustment
Adjusted current assets

Based on: 10-K (filing date: 2020-02-19), 10-K (filing date: 2019-02-14), 10-K (filing date: 2018-02-15), 10-K (filing date: 2017-02-15), 10-K (filing date: 2016-02-16).

1 LIFO reserve. See details »

2 Current deferred income tax assets (included in Deferred and refundable income taxes). See details »

Adjustments to Total Assets

Caterpillar Inc., adjusted total assets

US$ in millions

Microsoft Excel LibreOffice Calc
Dec 31, 2019 Dec 31, 2018 Dec 31, 2017 Dec 31, 2016 Dec 31, 2015
As Reported
Total assets
Adjustments
Add: Operating lease right-of-use asset (before adoption of FASB Topic 842)1
Add: LIFO reserve2
Less: Current deferred income tax assets (included in Deferred and refundable income taxes)3
Less: Noncurrent deferred income tax assets (included in Noncurrent deferred and refundable income taxes)4
After Adjustment
Adjusted total assets

Based on: 10-K (filing date: 2020-02-19), 10-K (filing date: 2019-02-14), 10-K (filing date: 2018-02-15), 10-K (filing date: 2017-02-15), 10-K (filing date: 2016-02-16).

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

2 LIFO reserve. See details »

3 Current deferred income tax assets (included in Deferred and refundable income taxes). See details »

4 Noncurrent deferred income tax assets (included in Noncurrent deferred and refundable income taxes). See details »

Adjustments to Current Liabilities

Caterpillar Inc., adjusted current liabilities

US$ in millions

Microsoft Excel LibreOffice Calc
Dec 31, 2019 Dec 31, 2018 Dec 31, 2017 Dec 31, 2016 Dec 31, 2015
As Reported
Current liabilities
Adjustments
Less: Current deferred tax liabilities (included in Other current liabilities)1
After Adjustment
Adjusted current liabilities

Based on: 10-K (filing date: 2020-02-19), 10-K (filing date: 2019-02-14), 10-K (filing date: 2018-02-15), 10-K (filing date: 2017-02-15), 10-K (filing date: 2016-02-16).

1 Current deferred tax liabilities (included in Other current liabilities). See details »

Adjustments to Total Liabilities

Caterpillar Inc., adjusted total liabilities

US$ in millions

Microsoft Excel LibreOffice Calc
Dec 31, 2019 Dec 31, 2018 Dec 31, 2017 Dec 31, 2016 Dec 31, 2015
As Reported
Total liabilities
Adjustments
Add: Operating lease liability (before adoption of FASB Topic 842)1
Less: Current deferred tax liabilities (included in Other current liabilities)2
Less: Noncurrent deferred tax liabilities (included in Other liabilities)3
Less: Product warranty liability
Less: Employee separation liability
After Adjustment
Adjusted total liabilities

Based on: 10-K (filing date: 2020-02-19), 10-K (filing date: 2019-02-14), 10-K (filing date: 2018-02-15), 10-K (filing date: 2017-02-15), 10-K (filing date: 2016-02-16).

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

2 Current deferred tax liabilities (included in Other current liabilities). See details »

3 Noncurrent deferred tax liabilities (included in Other liabilities). See details »

Adjustments to Stockholders’ Equity

Caterpillar Inc., adjusted equity attributable to common stockholders

US$ in millions

Microsoft Excel LibreOffice Calc
Dec 31, 2019 Dec 31, 2018 Dec 31, 2017 Dec 31, 2016 Dec 31, 2015
As Reported
Equity attributable to common stockholders
Adjustments
Less: Deferred income taxes, net1
Add: LIFO reserve2
Add: Product warranty liability
Add: Employee separation liability
Add: Noncontrolling interests
After Adjustment
Adjusted total stockholders’ equity

Based on: 10-K (filing date: 2020-02-19), 10-K (filing date: 2019-02-14), 10-K (filing date: 2018-02-15), 10-K (filing date: 2017-02-15), 10-K (filing date: 2016-02-16).

1 Deferred income taxes, net. See details »

2 LIFO reserve. See details »

Adjustments to Capitalization Table

Caterpillar Inc., adjusted capitalization table

US$ in millions

Microsoft Excel LibreOffice Calc
Dec 31, 2019 Dec 31, 2018 Dec 31, 2017 Dec 31, 2016 Dec 31, 2015
As Reported
Short-term borrowings
Long-term debt due within one year
Long-term debt due after one year
Total reported debt
Equity attributable to common stockholders
Total reported capital
Adjustments to Debt
Add: Operating lease liability (before adoption of FASB Topic 842)1
Add: Current operating lease liabilities (recognized in Other current liabilities)2
Add: Noncurrent operating lease liabilities (recognized in Other liabilities)3
Adjusted total debt
Adjustments to Equity
Less: Deferred income taxes, net4
Add: LIFO reserve5
Add: Product warranty liability
Add: Employee separation liability
Add: Noncontrolling interests
Adjusted total stockholders’ equity
After Adjustment
Adjusted total capital

Based on: 10-K (filing date: 2020-02-19), 10-K (filing date: 2019-02-14), 10-K (filing date: 2018-02-15), 10-K (filing date: 2017-02-15), 10-K (filing date: 2016-02-16).

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

2 Current operating lease liabilities (recognized in Other current liabilities). See details »

3 Noncurrent operating lease liabilities (recognized in Other liabilities). See details »

4 Deferred income taxes, net. See details »

5 LIFO reserve. See details »

Adjustments to Reported Income

Caterpillar Inc., adjusted profit (loss) attributable to common stockholders

US$ in millions

Microsoft Excel LibreOffice Calc
12 months ended Dec 31, 2019 Dec 31, 2018 Dec 31, 2017 Dec 31, 2016 Dec 31, 2015
As Reported
Profit (loss) attributable to common stockholders
Adjustments
Add: Deferred income tax expense (benefit)1
Add: Increase (decrease) in LIFO reserve2
Add: Increase (decrease) in product warranty liability
Add: Increase (decrease) in employee separation liability
Add: Other comprehensive income (loss), net of tax
Add: Comprehensive income (loss), net of tax, attributable to noncontrolling interest
After Adjustment
Adjusted profit (loss) of consolidated and affiliated companies

Based on: 10-K (filing date: 2020-02-19), 10-K (filing date: 2019-02-14), 10-K (filing date: 2018-02-15), 10-K (filing date: 2017-02-15), 10-K (filing date: 2016-02-16).

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

2 Increase (decrease) in LIFO reserve. See details »