Stock Analysis on Net
Stock Analysis on Net
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Union Pacific Corp. (NYSE:UNP)

Common-Size Balance Sheet: Liabilities and Stockholders’ Equity

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Union Pacific Corp., common-size consolidated balance sheet: liabilities and stockholders’ equity

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Dec 31, 2020 Dec 31, 2019 Dec 31, 2018 Dec 31, 2017 Dec 31, 2016
Income and other taxes payable 1.02 0.80 1.17 0.95 0.85
Accounts payable 0.98 1.21 1.47 1.75 1.71
Accrued wages and vacation 0.54 0.60 0.65 0.66 0.69
Interest payable 0.52 0.47 0.54 0.38 0.38
Current operating lease liabilities 0.51 0.59 0.00 0.00 0.00
Accrued casualty costs 0.28 0.31 0.36 0.34 0.33
Equipment rents payable 0.16 0.16 0.18 0.19 0.18
Other 0.95 0.87 0.97 1.16 1.02
Accounts payable and other current liabilities 4.97% 5.02% 5.34% 5.43% 5.17%
Debt due within one year 1.71 2.04 2.48 1.38 1.36
Current liabilities 6.69% 7.05% 7.82% 6.81% 6.53%
Debt due after one year 41.12 38.82 35.38 27.93 25.57
Noncurrent operating lease liabilities 2.06 2.39 0.00 0.00 0.00
Deferred income taxes 19.63 19.44 19.11 18.92 28.71
Other long-term liabilities 3.33 2.90 3.16 3.34 3.41
Long-term liabilities 66.14% 63.55% 57.65% 50.19% 57.69%
Total liabilities 72.82% 70.61% 65.47% 57.00% 64.23%
Common shares, $2.50 par value 4.46 4.51 4.70 4.81 4.98
Paid-in-surplus 7.80 7.33 7.52 7.74 7.93
Retained earnings 82.26 78.81 76.56 71.48 58.49
Treasury stock -64.78 -59.06 -51.86 -39.05 -33.35
Accumulated other comprehensive loss -2.55 -2.20 -2.39 -1.97 -2.28
Common shareholders’ equity 27.18% 29.39% 34.53% 43.00% 35.77%
Total liabilities and common shareholders’ equity 100.00% 100.00% 100.00% 100.00% 100.00%

Based on: 10-K (filing date: 2021-02-05), 10-K (filing date: 2020-02-07), 10-K (filing date: 2019-02-08), 10-K (filing date: 2018-02-09), 10-K (filing date: 2017-02-03).

Balance sheet item Description The company
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. Union Pacific Corp.’s current liabilities as a percentage of total liabilities and common shareholders’ equity decreased from 2018 to 2019 and from 2019 to 2020.
Long-term liabilities Amount of obligation due after one year or beyond the normal operating cycle, if longer. Union Pacific Corp.’s long-term liabilities as a percentage of total liabilities and common shareholders’ equity increased from 2018 to 2019 and from 2019 to 2020.
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. Union Pacific Corp.’s total liabilities as a percentage of total liabilities and common shareholders’ equity increased from 2018 to 2019 and from 2019 to 2020.
Common shareholders’ 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). This excludes temporary equity and is sometimes called permanent equity. Union Pacific Corp.’s common shareholders’ equity as a percentage of total liabilities and common shareholders’ equity decreased from 2018 to 2019 and from 2019 to 2020.