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The income statement presents information on the financial results of a company’s business activities over a period of time. The income statement communicates how much revenue the company generated during a period and what cost it incurred in connection with generating that revenue.
|Income statement item||Description||The company|
|Sales of Machinery, Energy & Transportation||Amount, including tax collected from customer, of revenue from satisfaction of performance obligation by transferring promised good or service to customer. Tax collected from customer is tax assessed by governmental authority that is both imposed on and concurrent with specific revenue-producing transaction, including, but not limited to, sales, use, value-added and excise.||Caterpillar Inc.’s sales of Machinery, Energy & Transportation decreased from 2018 to 2019 and from 2019 to 2020.|
|Operating profit||The net result for the period of deducting operating expenses from operating revenues.||Caterpillar Inc.’s operating profit decreased from 2018 to 2019 and from 2019 to 2020.|
|Consolidated profit before taxes||Amount of income (loss) from continuing operations, including income (loss) from equity method investments, before deduction of income tax expense (benefit), and income (loss) attributable to noncontrolling interest.||Caterpillar Inc.’s consolidated profit before taxes decreased from 2018 to 2019 and from 2019 to 2020.|
|Profit (loss) attributable to common stockholders||The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.||Caterpillar Inc.’s profit (loss) attributable to common stockholders decreased from 2018 to 2019 and from 2019 to 2020.|