Stock Analysis on Net

Caterpillar Inc. (NYSE:CAT)

$19.99

Adjustments to Financial Statements

Microsoft Excel LibreOffice Calc

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Adjustments to Current Assets

Caterpillar Inc., adjusted current assets

US$ in millions

Microsoft Excel LibreOffice Calc
Dec 31, 2021 Dec 31, 2020 Dec 31, 2019 Dec 31, 2018 Dec 31, 2017
As Reported
Current assets
Adjustments
Add: LIFO reserve1
After Adjustment
Adjusted current assets

Based on: 10-K (reporting date: 2021-12-31), 10-K (reporting date: 2020-12-31), 10-K (reporting date: 2019-12-31), 10-K (reporting date: 2018-12-31), 10-K (reporting date: 2017-12-31).

1 LIFO reserve. See details »


Adjustments to Total Assets

Caterpillar Inc., adjusted total assets

US$ in millions

Microsoft Excel LibreOffice Calc
Dec 31, 2021 Dec 31, 2020 Dec 31, 2019 Dec 31, 2018 Dec 31, 2017
As Reported
Total assets
Adjustments
Add: Operating lease right-of-use asset (before adoption of FASB Topic 842)1
Add: LIFO reserve2
Less: Deferred income tax assets (included in Noncurrent deferred and refundable income taxes)3
After Adjustment
Adjusted total assets

Based on: 10-K (reporting date: 2021-12-31), 10-K (reporting date: 2020-12-31), 10-K (reporting date: 2019-12-31), 10-K (reporting date: 2018-12-31), 10-K (reporting date: 2017-12-31).

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

2 LIFO reserve. See details »

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


Adjustments to Total Liabilities

Caterpillar Inc., adjusted total liabilities

US$ in millions

Microsoft Excel LibreOffice Calc
Dec 31, 2021 Dec 31, 2020 Dec 31, 2019 Dec 31, 2018 Dec 31, 2017
As Reported
Total liabilities
Adjustments
Add: Operating lease liability (before adoption of FASB Topic 842)1
Less: Deferred income tax liabilities (included in Other liabilities)2
Less: Product warranty liability
Less: Employee separation liability
After Adjustment
Adjusted total liabilities

Based on: 10-K (reporting date: 2021-12-31), 10-K (reporting date: 2020-12-31), 10-K (reporting date: 2019-12-31), 10-K (reporting date: 2018-12-31), 10-K (reporting date: 2017-12-31).

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

2 Deferred income tax liabilities (included in Other liabilities). See details »


Adjustments to Stockholders’ Equity

Caterpillar Inc., adjusted equity attributable to common shareholders

US$ in millions

Microsoft Excel LibreOffice Calc
Dec 31, 2021 Dec 31, 2020 Dec 31, 2019 Dec 31, 2018 Dec 31, 2017
As Reported
Equity attributable to common shareholders
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 (reporting date: 2021-12-31), 10-K (reporting date: 2020-12-31), 10-K (reporting date: 2019-12-31), 10-K (reporting date: 2018-12-31), 10-K (reporting date: 2017-12-31).

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, 2021 Dec 31, 2020 Dec 31, 2019 Dec 31, 2018 Dec 31, 2017
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 shareholders
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 (reporting date: 2021-12-31), 10-K (reporting date: 2020-12-31), 10-K (reporting date: 2019-12-31), 10-K (reporting date: 2018-12-31), 10-K (reporting date: 2017-12-31).

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 attributable to common stockholders

US$ in millions

Microsoft Excel LibreOffice Calc
12 months ended: Dec 31, 2021 Dec 31, 2020 Dec 31, 2019 Dec 31, 2018 Dec 31, 2017
As Reported
Profit 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 of consolidated and affiliated companies

Based on: 10-K (reporting date: 2021-12-31), 10-K (reporting date: 2020-12-31), 10-K (reporting date: 2019-12-31), 10-K (reporting date: 2018-12-31), 10-K (reporting date: 2017-12-31).

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

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