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Microsoft Excel LibreOffice Calc


Adjustments to Financial Statements

Difficulty: Advanced


Adjustments to Current Assets

Chevron Corp., 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: Allowance for doubtful accounts hidden hidden hidden hidden hidden
Add: LIFO reserve1 hidden hidden hidden hidden hidden
Less: Current deferred tax assets (included in Prepaid expenses and other current assets)2 hidden hidden hidden hidden hidden
After Adjustment
Adjusted current assets hidden hidden hidden hidden hidden

Based on: 10-K (filing date: 2018-02-22), 10-K (filing date: 2017-02-23), 10-K (filing date: 2016-02-25), 10-K (filing date: 2015-02-20), 10-K (filing date: 2014-02-21).

1 LIFO reserve. See Details »

2 Current deferred tax assets (included in Prepaid expenses and other current assets). See Details »


Adjustments to Total Assets

Chevron Corp., 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: Allowance for doubtful accounts hidden hidden hidden hidden hidden
Add: LIFO reserve2 hidden hidden hidden hidden hidden
Less: Current deferred tax assets (included in Prepaid expenses and other current assets)3 hidden hidden hidden hidden hidden
Less: Noncurrent deferred tax assets (included in Deferred charges and other assets)4 hidden hidden hidden hidden hidden
After Adjustment
Adjusted total assets hidden hidden hidden hidden hidden

Based on: 10-K (filing date: 2018-02-22), 10-K (filing date: 2017-02-23), 10-K (filing date: 2016-02-25), 10-K (filing date: 2015-02-20), 10-K (filing date: 2014-02-21).

1 Operating leased assets. See Details »

2 LIFO reserve. See Details »

3 Current deferred tax assets (included in Prepaid expenses and other current assets). See Details »

4 Noncurrent deferred tax assets (included in Deferred charges and other assets). See Details »


Adjustments to Current Liabilities

Chevron Corp., 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 Federal and other taxes on income)1 hidden hidden hidden hidden hidden
Less: Current accrued severance liability hidden hidden hidden hidden hidden
After Adjustment
Adjusted current liabilities hidden hidden hidden hidden hidden

Based on: 10-K (filing date: 2018-02-22), 10-K (filing date: 2017-02-23), 10-K (filing date: 2016-02-25), 10-K (filing date: 2015-02-20), 10-K (filing date: 2014-02-21).

1 Current deferred tax liabilities (included in Federal and other taxes on income). See Details »


Adjustments to Total Liabilities

Chevron Corp., 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 Federal and other taxes on income)2 hidden hidden hidden hidden hidden
Less: Noncurrent deferred income taxes3 hidden hidden hidden hidden hidden
Less: Accrued severance liability hidden hidden hidden hidden hidden
After Adjustment
Adjusted total liabilities hidden hidden hidden hidden hidden

Based on: 10-K (filing date: 2018-02-22), 10-K (filing date: 2017-02-23), 10-K (filing date: 2016-02-25), 10-K (filing date: 2015-02-20), 10-K (filing date: 2014-02-21).

1 Operating lease obligations. See Details »

2 Current deferred tax liabilities (included in Federal and other taxes on income). See Details »

3 Noncurrent deferred income taxes. See Details »


Adjustments to Stockholders' Equity

Chevron Corp., adjusted total 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
Total Chevron Corporation stockholders' equity hidden hidden hidden hidden hidden
Adjustments
Less: Deferred taxes, net1 hidden hidden hidden hidden hidden
Add: Allowance for doubtful accounts hidden hidden hidden hidden hidden
Add: LIFO reserve2 hidden hidden hidden hidden hidden
Add: Accrued severance liability hidden hidden hidden hidden hidden
Add: Noncontrolling interests hidden hidden hidden hidden hidden
After Adjustment
Adjusted total equity hidden hidden hidden hidden hidden

Based on: 10-K (filing date: 2018-02-22), 10-K (filing date: 2017-02-23), 10-K (filing date: 2016-02-25), 10-K (filing date: 2015-02-20), 10-K (filing date: 2014-02-21).

1 Deferred taxes, net. See Details »

2 LIFO reserve. See Details »


Adjustments to Capitalization Table

Chevron Corp., 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 debt, net of unamortized discount and debt issuance costs hidden hidden hidden hidden hidden
Long-term debt, net of unamortized discount and debt issuance costs hidden hidden hidden hidden hidden
Capital lease obligations hidden hidden hidden hidden hidden
Total reported debt hidden hidden hidden hidden hidden
Total Chevron Corporation stockholders' equity 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 taxes, net2 hidden hidden hidden hidden hidden
Add: Allowance for doubtful accounts hidden hidden hidden hidden hidden
Add: LIFO reserve3 hidden hidden hidden hidden hidden
Add: Accrued severance liability hidden hidden hidden hidden hidden
Add: Noncontrolling interests hidden hidden hidden hidden hidden
Adjusted total equity hidden hidden hidden hidden hidden
After Adjustment
Adjusted total capital hidden hidden hidden hidden hidden

Based on: 10-K (filing date: 2018-02-22), 10-K (filing date: 2017-02-23), 10-K (filing date: 2016-02-25), 10-K (filing date: 2015-02-20), 10-K (filing date: 2014-02-21).

1 Operating lease obligations. See Details »

2 Deferred taxes, net. See Details »

3 LIFO reserve. See Details »


Adjustments to Reported Income

Chevron Corp., adjusted comprehensive income

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
Net income (loss) attributable to Chevron Corporation hidden hidden hidden hidden hidden
Adjustments
Add: Deferred income tax expense (benefit)1 hidden hidden hidden hidden hidden
Add: Increase (decrease) in allowance for doubtful accounts hidden hidden hidden hidden hidden
Add: Increase (decrease) in LIFO reserve2 hidden hidden hidden hidden hidden
Add: Increase (decrease) in accrued severance liability hidden hidden hidden hidden hidden
Add: Other comprehensive gain (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 hidden hidden hidden hidden hidden

Based on: 10-K (filing date: 2018-02-22), 10-K (filing date: 2017-02-23), 10-K (filing date: 2016-02-25), 10-K (filing date: 2015-02-20), 10-K (filing date: 2014-02-21).

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

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