Adjustments to Current Assets
Adjustments to Total Assets
Adjustments to Current Liabilities
Adjustments to Total Liabilities
Adjustments to Stockholders’ Equity
Adjustments to Capitalization Table
Adjustments to Revenues
Adjustments to Reported Income

DuPont de Nemours Inc., adjusted current assets

US$ in millions

	Dec 31, 2019	Dec 31, 2018	Dec 31, 2017	Dec 31, 2016	Dec 31, 2015
As Reported
Current assets	9,999)	49,603)	49,893)	23,659)	24,475)
Adjustments
Add: Allowance for doubtful receivables	9)	191)	127)	110)	94)
Add: LIFO reserve¹	—)	(98)	(216)	53)	8)
Less: Current deferred tax assets²	—)	—)	—)	—)	827)
After Adjustment
Adjusted current assets	10,008)	49,696)	49,804)	23,822)	23,750)

Based on: 10-K (reporting date: 2019-12-31), 10-K (reporting date: 2018-12-31), 10-K (reporting date: 2017-12-31), 10-K (reporting date: 2016-12-31), 10-K (reporting date: 2015-12-31).

¹ LIFO reserve. See details »

² Current deferred tax assets. See details »

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DuPont de Nemours Inc., adjusted total assets

US$ in millions

	Dec 31, 2019	Dec 31, 2018	Dec 31, 2017	Dec 31, 2016	Dec 31, 2015
As Reported
Total assets	69,396)	188,030)	192,164)	79,511)	68,026)
Adjustments
Add: Operating lease right-of-use asset (before adoption of FASB Topic 842)¹	—)	2,777)	2,836)	1,967)	2,040)
Add: Allowance for doubtful receivables	9)	191)	127)	110)	94)
Add: LIFO reserve²	—)	(98)	(216)	53)	8)
Less: Current deferred tax assets³	—)	—)	—)	—)	827)
Less: Noncurrent deferred tax assets⁴	236)	1,724)	1,869)	3,079)	1,694)
After Adjustment
Adjusted total assets	69,169)	189,176)	193,042)	78,562)	67,647)

Based on: 10-K (reporting date: 2019-12-31), 10-K (reporting date: 2018-12-31), 10-K (reporting date: 2017-12-31), 10-K (reporting date: 2016-12-31), 10-K (reporting date: 2015-12-31).

¹ Operating lease right-of-use asset (before adoption of FASB Topic 842). See details »

² LIFO reserve. See details »

³ Current deferred tax assets. See details »

⁴ Noncurrent deferred tax assets. See details »

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DuPont de Nemours Inc., adjusted current liabilities

US$ in millions

	Dec 31, 2019	Dec 31, 2018	Dec 31, 2017	Dec 31, 2016	Dec 31, 2015
As Reported
Current liabilities	8,346)	24,715)	26,128)	12,604)	11,215)
Adjustments
Less: Current deferred tax liabilities¹	—)	—)	—)	—)	100)
Less: Current deferred revenue	—)	2,565)	2,606)	—)	—)
After Adjustment
Adjusted current liabilities	8,346)	22,150)	23,522)	12,604)	11,115)

Based on: 10-K (reporting date: 2019-12-31), 10-K (reporting date: 2018-12-31), 10-K (reporting date: 2017-12-31), 10-K (reporting date: 2016-12-31), 10-K (reporting date: 2015-12-31).

¹ Current deferred tax liabilities. See details »

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DuPont de Nemours Inc., adjusted total liabilities

US$ in millions

	Dec 31, 2019	Dec 31, 2018	Dec 31, 2017	Dec 31, 2016	Dec 31, 2015
As Reported
Total liabilities	27,840)	91,851)	90,237)	52,282)	41,843)
Adjustments
Add: Operating lease liability (before adoption of FASB Topic 842)¹	—)	2,777)	2,836)	1,967)	2,040)
Less: Current deferred tax liabilities²	—)	—)	—)	—)	100)
Less: Noncurrent deferred tax liabilities³	3,514)	5,435)	6,266)	923)	575)
Less: Deferred revenue	—)	2,565)	2,606)	—)	—)
Less: Restructuring reserve	162)	684)	588)	281)	153)
After Adjustment
Adjusted total liabilities	24,164)	85,944)	83,613)	53,045)	43,055)

Based on: 10-K (reporting date: 2019-12-31), 10-K (reporting date: 2018-12-31), 10-K (reporting date: 2017-12-31), 10-K (reporting date: 2016-12-31), 10-K (reporting date: 2015-12-31).

¹ Operating lease liability (before adoption of FASB Topic 842). See details »

² Current deferred tax liabilities. See details »

³ Noncurrent deferred tax liabilities. See details »

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DuPont de Nemours Inc., adjusted total DuPont stockholders’ equity

US$ in millions

	Dec 31, 2019	Dec 31, 2018	Dec 31, 2017	Dec 31, 2016	Dec 31, 2015
As Reported
Total DuPont stockholders’ equity	40,987)	94,571)	100,330)	25,987)	25,374)
Adjustments
Less: Net deferred tax asset (liability)¹	(3,278)	(3,711)	(4,397)	2,156)	1,846)
Add: Allowance for doubtful receivables	9)	191)	127)	110)	94)
Add: LIFO reserve²	—)	(98)	(216)	53)	8)
Add: Deferred revenue	—)	2,565)	2,606)	—)	—)
Add: Restructuring reserve	162)	684)	588)	281)	153)
Add: Non-redeemable noncontrolling interests	569)	1,608)	1,597)	1,242)	809)
After Adjustment
Adjusted total equity	45,005)	103,232)	109,429)	25,517)	24,592)

Based on: 10-K (reporting date: 2019-12-31), 10-K (reporting date: 2018-12-31), 10-K (reporting date: 2017-12-31), 10-K (reporting date: 2016-12-31), 10-K (reporting date: 2015-12-31).

¹ Net deferred tax asset (liability). See details »

² LIFO reserve. See details »

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DuPont de Nemours Inc., adjusted capitalization table

US$ in millions

	Dec 31, 2019	Dec 31, 2018	Dec 31, 2017	Dec 31, 2016	Dec 31, 2015
As Reported
Short-term borrowings and finance lease obligations	3,830)	2,802)	4,015)	907)	995)
Long-term debt, excluding debt within one year	13,617)	37,662)	30,056)	20,456)	16,215)
Total reported debt	17,447)	40,464)	34,071)	21,363)	17,210)
Total DuPont stockholders’ equity	40,987)	94,571)	100,330)	25,987)	25,374)
Total reported capital	58,434)	135,035)	134,401)	47,350)	42,584)
Adjustments to Debt
Add: Operating lease liability (before adoption of FASB Topic 842)¹	—)	2,777)	2,836)	1,967)	2,040)
Add: Current operating lease liabilities (included in Accrued and other current liabilities)²	138)	—)	—)	—)	—)
Add: Noncurrent operating lease liabilities (included in Other noncurrent obligations)³	416)	—)	—)	—)	—)
Adjusted total debt	18,001)	43,241)	36,907)	23,330)	19,250)
Adjustments to Equity
Less: Net deferred tax asset (liability)⁴	(3,278)	(3,711)	(4,397)	2,156)	1,846)
Add: Allowance for doubtful receivables	9)	191)	127)	110)	94)
Add: LIFO reserve⁵	—)	(98)	(216)	53)	8)
Add: Deferred revenue	—)	2,565)	2,606)	—)	—)
Add: Restructuring reserve	162)	684)	588)	281)	153)
Add: Non-redeemable noncontrolling interests	569)	1,608)	1,597)	1,242)	809)
Adjusted total equity	45,005)	103,232)	109,429)	25,517)	24,592)
After Adjustment
Adjusted total capital	63,006)	146,473)	146,336)	48,847)	43,842)

Based on: 10-K (reporting date: 2019-12-31), 10-K (reporting date: 2018-12-31), 10-K (reporting date: 2017-12-31), 10-K (reporting date: 2016-12-31), 10-K (reporting date: 2015-12-31).

¹ Operating lease liability (before adoption of FASB Topic 842). See details »

² Current operating lease liabilities (included in Accrued and other current liabilities). See details »

³ Noncurrent operating lease liabilities (included in Other noncurrent obligations). See details »

⁴ Net deferred tax asset (liability). See details »

⁵ LIFO reserve. See details »

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DuPont de Nemours Inc., adjusted net sales

US$ in millions

12 months ended:	Dec 31, 2019	Dec 31, 2018	Dec 31, 2017	Dec 31, 2016	Dec 31, 2015
As Reported
Net sales	21,512)	85,977)	62,484)	48,158)	48,778)
Adjustment
Add: Increase (decrease) in deferred revenue	—)	(41)	2,332)	—)	—)
After Adjustment
Adjusted net sales	21,512)	85,936)	64,816)	48,158)	48,778)

Based on: 10-K (reporting date: 2019-12-31), 10-K (reporting date: 2018-12-31), 10-K (reporting date: 2017-12-31), 10-K (reporting date: 2016-12-31), 10-K (reporting date: 2015-12-31).

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DuPont de Nemours Inc., adjusted net income attributable to DuPont

US$ in millions

12 months ended:	Dec 31, 2019	Dec 31, 2018	Dec 31, 2017	Dec 31, 2016	Dec 31, 2015
As Reported
Net income attributable to DuPont	498)	3,844)	1,460)	4,318)	7,685)
Adjustments
Add: Deferred income tax expense (benefit)¹	(478)	(434)	(2,166)	(1,259)	305)
Add: Increase (decrease) in allowance for doubtful receivables	(1)	64)	17)	16)	(16)
Add: Increase (decrease) in LIFO reserve²	—)	118)	(269)	45)	(561)
Add: Increase (decrease) in deferred revenue	—)	(41)	2,332)	—)	—)
Add: Increase (decrease) in restructuring reserve	20)	96)	307)	128)	108)
Less: Income (loss) from discontinued operations, net of tax	1,214)	(5)	(77)	—)	—)
Add: Other comprehensive income (loss), net of tax	(520)	(2,385)	850)	(1,155)	(650)
Add: Comprehensive income (loss), net of tax, attributable to noncontrolling interest	112)	118)	174)	83)	65)
After Adjustment
Adjusted net income	(1,583)	1,385)	2,782)	2,176)	6,936)

Based on: 10-K (reporting date: 2019-12-31), 10-K (reporting date: 2018-12-31), 10-K (reporting date: 2017-12-31), 10-K (reporting date: 2016-12-31), 10-K (reporting date: 2015-12-31).

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

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

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DuPont de Nemours Inc. (NYSE:DD)

Adjustments to Financial Statements

Adjustments to Current Assets

Adjustments to Total Assets

Adjustments to Current Liabilities

Adjustments to Total Liabilities

Adjustments to Stockholders’ Equity

Adjustments to Capitalization Table

Adjustments to Revenues

Adjustments to Reported Income