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Statement of Financial Position, Liabilities and Stockholders' Equity

Difficulty: Beginner

The statement of financial position provides creditors, investors, and analysts with information on company's resources (assets) and its sources of capital (its equity and liabilities). It normally also provides information about the future earnings capacity of a company's assets as well as an indication of cash flows that may come from receivables and inventories.

Liabilities represents obligations of a company arising from past events, the settlement of which is expected to result in an outflow of economic benefits from the entity.

International Business Machines Corp., Consolidated Statement of Financial Position, Liabilities and Stockholders' Equity

USD $ in millions

 
Dec 31, 2016 Dec 31, 2015 Dec 31, 2014 Dec 31, 2013 Dec 31, 2012
Taxes
Short-term debt
Accounts payable
Compensation and benefits
Deferred income
Other accrued expenses and liabilities
Current liabilities
Long-term debt
Retirement and nonpension postretirement benefit obligations
Deferred income
Income tax reserves
Excess 401(k) Plus Plan
Disability benefits
Derivative liabilities
Special restructuring actions
Workforce reductions
Deferred taxes
Other taxes payable
Environmental accruals
Warranty accruals
Asset retirement obligations
Acquisition related
Divestiture related
Other
Other liabilities
Noncurrent liabilities
Total liabilities
Common stock, par value $.20 per share, and additional paid-in capital
Retained earnings
Treasury stock, at cost
Accumulated other comprehensive loss
Total IBM stockholders' equity
Noncontrolling interests
Total equity
Total liabilities and equity
Source: International Business Machines Corp., Annual Reports
Item Description The company
Accounts payable Carrying value as of the balance sheet date of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer). International Business Machines Corp.'s accounts payable declined from 2014 to 2015 but then slightly increased from 2015 to 2016.
Current liabilities Total obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer. International Business Machines Corp.'s current liabilities declined from 2014 to 2015 but then slightly increased from 2015 to 2016.
Noncurrent liabilities Total obligations incurred as part of normal operations that is expected to be repaid beyond the following twelve months or one business cycle. International Business Machines Corp.'s noncurrent liabilities declined from 2014 to 2015 but then slightly increased from 2015 to 2016.
Total liabilities Sum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future. International Business Machines Corp.'s total liabilities declined from 2014 to 2015 but then slightly increased from 2015 to 2016.
Total IBM stockholders' equity Total of all Stockholders' Equity (deficit) items, net of receivables from officers, directors owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). International Business Machines Corp.'s total IBM stockholders' equity increased from 2014 to 2015 and from 2015 to 2016.
Total equity Total of Stockholders' Equity (deficit) items, net of receivables from officers, directors owners, and affiliates of the entity including portions attributable to both the parent and noncontrolling interests (previously referred to as minority interest), if any. The entity including portions attributable to the parent and noncontrolling interests is sometimes referred to as the economic entity. International Business Machines Corp.'s total equity increased from 2014 to 2015 and from 2015 to 2016.

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