Caterpillar Inc. (CAT)

Caterpillar Inc., adjusted current assets

USD $ in millions

		Dec 31, 2017	Dec 31, 2016	Dec 31, 2015	Dec 31, 2014	Dec 31, 2013
	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

Source: Based on data from Caterpillar Inc. Annual Reports

Caterpillar Inc., adjusted total assets

USD $ in millions

		Dec 31, 2017	Dec 31, 2016	Dec 31, 2015	Dec 31, 2014	Dec 31, 2013
	As Reported
	Total assets
	Adjustments
	Add: Operating leased assets1
	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

Source: Based on data from Caterpillar Inc. Annual Reports

Caterpillar Inc., adjusted current liabilities

USD $ in millions

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

Source: Based on data from Caterpillar Inc. Annual Reports

Caterpillar Inc., adjusted total liabilities

USD $ in millions

		Dec 31, 2017	Dec 31, 2016	Dec 31, 2015	Dec 31, 2014	Dec 31, 2013
	As Reported
	Total liabilities
	Adjustments
	Add: Operating lease obligations1
	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

Source: Based on data from Caterpillar Inc. Annual Reports

Caterpillar Inc., adjusted total stockholders' equity

USD $ in millions

		Dec 31, 2017	Dec 31, 2016	Dec 31, 2015	Dec 31, 2014	Dec 31, 2013
	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

Source: Based on data from Caterpillar Inc. Annual Reports

Caterpillar Inc., adjusted capitalization table

USD $ in millions

		Dec 31, 2017	Dec 31, 2016	Dec 31, 2015	Dec 31, 2014	Dec 31, 2013
	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 obligations1
	Adjusted total debt
	Adjustments to Equity
	Less: Deferred income taxes, net2
	Add: LIFO reserve3
	Add: Product warranty liability
	Add: Employee separation liability
	Add: Noncontrolling interests
	Adjusted total stockholders' equity
	After Adjustment
	Adjusted total capital

Source: Based on data from Caterpillar Inc. Annual Reports

Caterpillar Inc., adjusted comprehensive income (loss)

USD $ in millions

	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
	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 comprehensive income (loss)

Source: Based on data from Caterpillar Inc. Annual Reports