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Microsoft Excel LibreOffice Calc


Adjustments to Financial Statements

Difficulty: Advanced


Adjustments to Current Assets

International Business Machines 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: Allowances for doubtful notes and accounts receivable hidden hidden hidden hidden hidden
Less: Current deferred tax assets1 hidden hidden hidden hidden hidden
After Adjustment
Adjusted current assets hidden hidden hidden hidden hidden

Based on: 10-K (filing date: 2018-02-27), 10-K (filing date: 2017-02-28), 10-K (filing date: 2016-02-23), 10-K (filing date: 2015-02-24), 10-K (filing date: 2014-02-25).

1 Current deferred tax assets. See Details »


Adjustments to Total Assets

International Business Machines 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: Allowances for doubtful notes and accounts receivable hidden hidden hidden hidden hidden
Less: Current deferred tax assets2 hidden hidden hidden hidden hidden
Less: Noncurrent deferred tax assets3 hidden hidden hidden hidden hidden
After Adjustment
Adjusted total assets hidden hidden hidden hidden hidden

Based on: 10-K (filing date: 2018-02-27), 10-K (filing date: 2017-02-28), 10-K (filing date: 2016-02-23), 10-K (filing date: 2015-02-24), 10-K (filing date: 2014-02-25).

1 Operating leased assets. See Details »

2 Current deferred tax assets. See Details »

3 Noncurrent deferred tax assets. See Details »


Adjustments to Current Liabilities

International Business Machines 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 liabilities1 hidden hidden hidden hidden hidden
Less: Current deferred income hidden hidden hidden hidden hidden
Less: Product warranty liability, current portion hidden hidden hidden hidden hidden
After Adjustment
Adjusted current liabilities hidden hidden hidden hidden hidden

Based on: 10-K (filing date: 2018-02-27), 10-K (filing date: 2017-02-28), 10-K (filing date: 2016-02-23), 10-K (filing date: 2015-02-24), 10-K (filing date: 2014-02-25).

1 Current deferred tax liabilities. See Details »


Adjustments to Total Liabilities

International Business Machines 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 liabilities2 hidden hidden hidden hidden hidden
Less: Noncurrent deferred tax liabilities3 hidden hidden hidden hidden hidden
Less: Deferred income hidden hidden hidden hidden hidden
Less: Product warranty liability hidden hidden hidden hidden hidden
After Adjustment
Adjusted total liabilities hidden hidden hidden hidden hidden

Based on: 10-K (filing date: 2018-02-27), 10-K (filing date: 2017-02-28), 10-K (filing date: 2016-02-23), 10-K (filing date: 2015-02-24), 10-K (filing date: 2014-02-25).

1 Operating lease obligations. See Details »

2 Current deferred tax liabilities. See Details »

3 Noncurrent deferred tax liabilities. See Details »


Adjustments to Stockholders' Equity

International Business Machines Corp., adjusted total IBM stockholders' 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 IBM stockholders' equity hidden hidden hidden hidden hidden
Adjustments
Less: Net deferred tax assets (liabilities)1 hidden hidden hidden hidden hidden
Add: Allowances for doubtful notes and accounts receivable hidden hidden hidden hidden hidden
Add: Deferred income hidden hidden hidden hidden hidden
Add: Product warranty liability hidden hidden hidden hidden hidden
Add: Noncontrolling interests hidden hidden hidden hidden hidden
After Adjustment
Adjusted total IBM stockholders' equity hidden hidden hidden hidden hidden

Based on: 10-K (filing date: 2018-02-27), 10-K (filing date: 2017-02-28), 10-K (filing date: 2016-02-23), 10-K (filing date: 2015-02-24), 10-K (filing date: 2014-02-25).

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


Adjustments to Capitalization Table

International Business Machines 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 hidden hidden hidden hidden hidden
Long-term debt hidden hidden hidden hidden hidden
Total reported debt hidden hidden hidden hidden hidden
Total IBM 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: Net deferred tax assets (liabilities)2 hidden hidden hidden hidden hidden
Add: Allowances for doubtful notes and accounts receivable hidden hidden hidden hidden hidden
Add: Deferred income hidden hidden hidden hidden hidden
Add: Product warranty liability hidden hidden hidden hidden hidden
Add: Noncontrolling interests hidden hidden hidden hidden hidden
Adjusted total IBM stockholders' equity hidden hidden hidden hidden hidden
After Adjustment
Adjusted total capital hidden hidden hidden hidden hidden

Based on: 10-K (filing date: 2018-02-27), 10-K (filing date: 2017-02-28), 10-K (filing date: 2016-02-23), 10-K (filing date: 2015-02-24), 10-K (filing date: 2014-02-25).

1 Operating lease obligations. See Details »

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


Adjustments to Revenues

International Business Machines Corp., adjusted revenue

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
Revenue hidden hidden hidden hidden hidden
Adjustments
Add: Increase (decrease) in deferred income hidden hidden hidden hidden hidden
After Adjustment
Adjusted revenue hidden hidden hidden hidden hidden

Based on: 10-K (filing date: 2018-02-27), 10-K (filing date: 2017-02-28), 10-K (filing date: 2016-02-23), 10-K (filing date: 2015-02-24), 10-K (filing date: 2014-02-25).


Adjustments to Reported Income

International Business Machines Corp., adjusted net income attributable to IBM

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 IBM hidden hidden hidden hidden hidden
Adjustments
Add: Deferred income tax expense (benefit)1 hidden hidden hidden hidden hidden
Add: Increase (decrease) in allowances for doubtful notes and accounts receivable hidden hidden hidden hidden hidden
Add: Increase (decrease) in deferred income hidden hidden hidden hidden hidden
Add: Increase (decrease) in product warranty liability hidden hidden hidden hidden hidden
Less: Loss from discontinued operations, net of tax 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 net income attributable to IBM hidden hidden hidden hidden hidden

Based on: 10-K (filing date: 2018-02-27), 10-K (filing date: 2017-02-28), 10-K (filing date: 2016-02-23), 10-K (filing date: 2015-02-24), 10-K (filing date: 2014-02-25).

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