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Microsoft Excel LibreOffice Calc


Adjustments to Financial Statements

Difficulty: Advanced


Adjustments to Current Assets

Coca-Cola Co., 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
Less: Current deferred tax assets (included in Prepaid expenses and other assets)1 hidden hidden hidden hidden hidden
After Adjustment
Adjusted current assets hidden hidden hidden hidden hidden

Source: Based on data from Coca-Cola Co. Annual Reports

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


Adjustments to Total Assets

Coca-Cola Co., 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
Less: Current deferred tax assets (included in Prepaid expenses and other assets)2 hidden hidden hidden hidden hidden
Less: Noncurrent deferred tax assets (included in Other assets)3 hidden hidden hidden hidden hidden
After Adjustment
Adjusted total assets hidden hidden hidden hidden hidden

Source: Based on data from Coca-Cola Co. Annual Reports

1 Operating leased assets. See Details »

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

3 Noncurrent deferred tax assets (included in Other assets). See Details »


Adjustments to Current Liabilities

Coca-Cola Co., 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 Accounts payable and accrued expenses)1 hidden hidden hidden hidden hidden
After Adjustment
Adjusted current liabilities hidden hidden hidden hidden hidden

Source: Based on data from Coca-Cola Co. Annual Reports

1 Current deferred tax liabilities (included in Accounts payable and accrued expenses). See Details »


Adjustments to Total Liabilities

Coca-Cola Co., 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 Accounts payable and accrued expenses)2 hidden hidden hidden hidden hidden
Less: Noncurrent deferred tax liabilities3 hidden hidden hidden hidden hidden
After Adjustment
Adjusted total liabilities hidden hidden hidden hidden hidden

Source: Based on data from Coca-Cola Co. Annual Reports

1 Operating lease obligations. See Details »

2 Current deferred tax liabilities (included in Accounts payable and accrued expenses). See Details »

3 Noncurrent deferred tax liabilities. See Details »


Adjustments to Stockholders' Equity

Coca-Cola Co., 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
Equity attributable to shareowners of The Coca-Cola Company hidden hidden hidden hidden hidden
Adjustments
Less: Net deferred tax assets (liabilities)1 hidden hidden hidden hidden hidden
Add: Allowance for doubtful accounts hidden hidden hidden hidden hidden
Add: Equity attributable to noncontrolling interests hidden hidden hidden hidden hidden
After Adjustment
Adjusted total equity hidden hidden hidden hidden hidden

Source: Based on data from Coca-Cola Co. Annual Reports

1 Net deferred tax assets (liabilities). See Details »


Adjustments to Capitalization Table

Coca-Cola Co., 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
Loans and notes payable hidden hidden hidden hidden hidden
Current maturities of long-term debt hidden hidden hidden hidden hidden
Long-term debt, excluding current maturities hidden hidden hidden hidden hidden
Total reported debt hidden hidden hidden hidden hidden
Equity attributable to shareowners of The Coca-Cola Company 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: Net deferred tax assets (liabilities)2 hidden hidden hidden hidden hidden
Add: Allowance for doubtful accounts hidden hidden hidden hidden hidden
Add: Equity attributable to 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

Source: Based on data from Coca-Cola Co. Annual Reports

1 Operating lease obligations. See Details »

2 Net deferred tax assets (liabilities). See Details »


Adjustments to Reported Income

Coca-Cola Co., 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 attributable to shareowners of The Coca-Cola Company 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
Less: Income from discontinued operations, net of income taxes hidden hidden hidden hidden hidden
Add: Other comprehensive income (loss) 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

Source: Based on data from Coca-Cola Co. Annual Reports

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