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Microsoft Excel LibreOffice Calc


Adjustments to Financial Statements

Difficulty: Advanced


Adjustments to Current Assets

Caterpillar Inc., adjusted current assets

USD $ in millions

Microsoft Excel LibreOffice Calc
Dec 31, 2017 Dec 31, 2016 Dec 31, 2015 Dec 31, 2014 Dec 31, 2013
As Reported
Current assets hidden hidden hidden hidden hidden
Adjustments
Add: LIFO reserve1 hidden hidden hidden hidden hidden
Less: Current deferred income tax assets (included in Deferred and refundable income taxes)2 hidden hidden hidden hidden hidden
After Adjustment
Adjusted current assets hidden hidden hidden hidden hidden

Source: Based on data from Caterpillar Inc. Annual Reports

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

USD $ in millions

Microsoft Excel LibreOffice Calc
Dec 31, 2017 Dec 31, 2016 Dec 31, 2015 Dec 31, 2014 Dec 31, 2013
As Reported
Total assets hidden hidden hidden hidden hidden
Adjustments
Add: Operating leased assets1 hidden hidden hidden hidden hidden
Add: LIFO reserve2 hidden hidden hidden hidden hidden
Less: Current deferred income tax assets (included in Deferred and refundable income taxes)3 hidden hidden hidden hidden hidden
Less: Noncurrent deferred income tax assets (included in Noncurrent deferred and refundable income taxes)4 hidden hidden hidden hidden hidden
After Adjustment
Adjusted total assets hidden hidden hidden hidden hidden

Source: Based on data from Caterpillar Inc. Annual Reports

1 Operating leased assets. 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

USD $ in millions

Microsoft Excel LibreOffice Calc
Dec 31, 2017 Dec 31, 2016 Dec 31, 2015 Dec 31, 2014 Dec 31, 2013
As Reported
Current liabilities hidden hidden hidden hidden hidden
Adjustments
Less: Current deferred tax liabilities (included in Other current liabilities)1 hidden hidden hidden hidden hidden
After Adjustment
Adjusted current liabilities hidden hidden hidden hidden hidden

Source: Based on data from Caterpillar Inc. Annual Reports

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


Adjustments to Total Liabilities

Caterpillar Inc., adjusted total liabilities

USD $ in millions

Microsoft Excel LibreOffice Calc
Dec 31, 2017 Dec 31, 2016 Dec 31, 2015 Dec 31, 2014 Dec 31, 2013
As Reported
Total liabilities hidden hidden hidden hidden hidden
Adjustments
Add: Operating lease obligations1 hidden hidden hidden hidden hidden
Less: Current deferred tax liabilities (included in Other current liabilities)2 hidden hidden hidden hidden hidden
Less: Noncurrent deferred tax liabilities (included in Other liabilities)3 hidden hidden hidden hidden hidden
Less: Product warranty liability hidden hidden hidden hidden hidden
Less: Employee separation liability hidden hidden hidden hidden hidden
After Adjustment
Adjusted total liabilities hidden hidden hidden hidden hidden

Source: Based on data from Caterpillar Inc. Annual Reports

1 Operating lease obligations. 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 total stockholders' equity

USD $ in millions

Microsoft Excel LibreOffice Calc
Dec 31, 2017 Dec 31, 2016 Dec 31, 2015 Dec 31, 2014 Dec 31, 2013
As Reported
Equity attributable to common stockholders hidden hidden hidden hidden hidden
Adjustments
Less: Deferred income taxes, net1 hidden hidden hidden hidden hidden
Add: LIFO reserve2 hidden hidden hidden hidden hidden
Add: Product warranty liability hidden hidden hidden hidden hidden
Add: Employee separation liability hidden hidden hidden hidden hidden
Add: Noncontrolling interests hidden hidden hidden hidden hidden
After Adjustment
Adjusted total stockholders' equity hidden hidden hidden hidden hidden

Source: Based on data from Caterpillar Inc. Annual Reports

1 Deferred income taxes, net. See Details »

2 LIFO reserve. See Details »


Adjustments to Capitalization Table

Caterpillar Inc., adjusted capitalization table

USD $ in millions

Microsoft Excel LibreOffice Calc
Dec 31, 2017 Dec 31, 2016 Dec 31, 2015 Dec 31, 2014 Dec 31, 2013
As Reported
Short-term borrowings hidden hidden hidden hidden hidden
Long-term debt due within one year hidden hidden hidden hidden hidden
Long-term debt due after one year hidden hidden hidden hidden hidden
Total reported debt hidden hidden hidden hidden hidden
Equity attributable to common stockholders hidden hidden hidden hidden hidden
Total reported capital hidden hidden hidden hidden hidden
Adjustments to Debt
Add: Operating lease obligations1 hidden hidden hidden hidden hidden
Adjusted total debt hidden hidden hidden hidden hidden
Adjustments to Equity
Less: Deferred income taxes, net2 hidden hidden hidden hidden hidden
Add: LIFO reserve3 hidden hidden hidden hidden hidden
Add: Product warranty liability hidden hidden hidden hidden hidden
Add: Employee separation liability hidden hidden hidden hidden hidden
Add: Noncontrolling interests hidden hidden hidden hidden hidden
Adjusted total stockholders' equity hidden hidden hidden hidden hidden
After Adjustment
Adjusted total capital hidden hidden hidden hidden hidden

Source: Based on data from Caterpillar Inc. Annual Reports

1 Operating lease obligations. See Details »

2 Deferred income taxes, net. See Details »

3 LIFO reserve. See Details »


Adjustments to Reported Income

Caterpillar Inc., adjusted comprehensive income (loss)

USD $ in millions

Microsoft Excel LibreOffice Calc
12 months ended Dec 31, 2017 Dec 31, 2016 Dec 31, 2015 Dec 31, 2014 Dec 31, 2013
As Reported
Profit (loss) attributable to common stockholders hidden hidden hidden hidden hidden
Adjustments
Add: Deferred income tax expense (benefit)1 hidden hidden hidden hidden hidden
Add: Increase (decrease) in LIFO reserve2 hidden hidden hidden hidden hidden
Add: Increase (decrease) in product warranty liability hidden hidden hidden hidden hidden
Add: Increase (decrease) in employee separation liability hidden hidden hidden hidden hidden
Add: Other comprehensive income (loss), net of tax hidden hidden hidden hidden hidden
Add: Comprehensive income (loss), net of tax, attributable to noncontrolling interest hidden hidden hidden hidden hidden
After Adjustment
Adjusted comprehensive income (loss) hidden hidden hidden hidden hidden

Source: Based on data from Caterpillar Inc. Annual Reports

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

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