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Statement of Comprehensive Income
Comprehensive income is the change in equity (net assets) of a business enterprise during a period from transactions and other events and circumstances from non-owners sources. It includes all changes in equity during a period except those resulting from investments by owners and distributions to owners.
|Comprehensive income item||Description||The company|
|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.|
|Comprehensive income (loss) attributable to stockholders||Amount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income and other comprehensive income, attributable to parent entity. Excludes changes in equity resulting from investments by owners and distributions to owners.||Caterpillar Inc.’s comprehensive income (loss) attributable to stockholders increased from 2018 to 2019 but then decreased significantly from 2019 to 2020.|