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Common-Size Statement of Financial Position, Liabilities and Stockholders’ Equity
Chevron Corp., Common-Size Consolidated Statement of Financial Position, Liabilities and Stockholders’ Equity
|Current liabilities||Total obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer.||Chevron Corp.’s current liabilities as a percentage of total liabilities and equity increased from 2015 to 2016 but then slightly declined from 2016 to 2017 not reaching 2015 level.|
|Noncurrent liabilities||Amount of obligation due after one year or beyond the normal operating cycle, if longer.||Chevron Corp.’s noncurrent liabilities as a percentage of total liabilities and equity declined from 2015 to 2016 and from 2016 to 2017.|
|Total liabilities||Sum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future.||Chevron Corp.’s total liabilities as a percentage of total liabilities and equity increased from 2015 to 2016 but then declined significantly from 2016 to 2017.|
|Total Chevron Corporation stockholders’ equity||Total of all stockholders’ equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity’s stockholders’ equity attributable to the parent excludes the amount of stockholders’ equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.||Chevron Corp.’s total Chevron Corporation stockholders’ equity as a percentage of total liabilities and equity declined from 2015 to 2016 but then increased from 2016 to 2017 exceeding 2015 level.|