International Business Machines Corp. (IBM)

Common-Size Statement of Financial Position, Assets
Quarterly Data

Difficulty: Beginner

International Business Machines Corp., Common-Size Consolidated Statement of Financial Position, Assets (quarterly data)

		Sep 30, 2018		Jun 30, 2018		Mar 31, 2018		Dec 31, 2017		Sep 30, 2017		Jun 30, 2017		Mar 31, 2017		Dec 31, 2016		Sep 30, 2016		Jun 30, 2016		Mar 31, 2016		Dec 31, 2015		Sep 30, 2015		Jun 30, 2015		Mar 31, 2015		Dec 31, 2014		Sep 30, 2014		Jun 30, 2014		Mar 31, 2014		Dec 31, 2013		Sep 30, 2013		Jun 30, 2013		Mar 31, 2013
	Cash and cash equivalents
	Restricted cash
	Marketable securities
	Notes and accounts receivable, trade, net of allowances
	Short-term financing receivables, net of allowances
	Other accounts receivable, net of allowances
	Finished goods
	Work in process and raw materials
	Inventories, at lower of average cost or net realizable value
	Deferred costs
	Deferred taxes
	Prepaid expenses and other current assets
	Current assets
	Property, plant and equipment
	Accumulated depreciation
	Property, plant and equipment, net
	Long-term financing receivables, net of allowances
	Prepaid pension assets
	Deferred costs
	Deferred taxes
	Goodwill
	Intangible assets, net
	Investments and sundry assets
	Noncurrent assets
	Total assets

Item	Description	The company
Current assets	Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold, or consumed within one year (or the normal operating cycle, if longer). Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.	International Business Machines Corp.’s current assets as a percentage of total assets declined from Q1 2018 to Q2 2018 but then increased from Q2 2018 to Q3 2018 exceeding Q1 2018 level.
Property, plant and equipment, net	Amount after accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business to produce goods and services and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures.	International Business Machines Corp.’s property, plant and equipment, net as a percentage of total assets increased from Q1 2018 to Q2 2018 but then declined significantly from Q2 2018 to Q3 2018.
Noncurrent assets	Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold or consumed after one year or beyond the normal operating cycle, if longer.	International Business Machines Corp.’s noncurrent assets as a percentage of total assets increased from Q1 2018 to Q2 2018 but then declined significantly from Q2 2018 to Q3 2018.

	International Business Machines Corp.	Other companies (not purchased previously)
Financial Statements
Common-Size Financial Statements
Ratios
Relative Valuation
Discounted Cash Flow (DCF) Valuation
Economic Value Added (EVA)
Long-term Trends
Analysis
Financial Reporting Quality

	All companies
Financial Statements
Common-Size Financial Statements
Ratios
Relative Valuation
Discounted Cash Flow (DCF) Valuation
Economic Value Added (EVA)
Long-term Trends
Analysis
Financial Reporting Quality