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Common-Size Statement of Financial Position, Liabilities and Stockholders’ Equity
Difficulty: Beginner
Union Pacific Corp., Common-Size Consolidated Statement of Financial Position, Liabilities and Stockholders’ Equity
Based on: 10-K (filing date: 2019-02-08), 10-K (filing date: 2018-02-09), 10-K (filing date: 2017-02-03), 10-K (filing date: 2016-02-05), 10-K (filing date: 2015-02-06).
| 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 increased from 2016 to 2017 and from 2017 to 2018. |
| Noncurrent liabilities | Amount of obligation due after one year or beyond the normal operating cycle, if longer. | Union Pacific Corp.’s noncurrent liabilities as a percentage of total liabilities and common shareholders’ equity declined from 2016 to 2017 but then increased from 2017 to 2018 not reaching 2016 level. |
| 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 declined from 2016 to 2017 but then increased from 2017 to 2018 exceeding 2016 level. |
| 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 increased from 2016 to 2017 but then declined significantly from 2017 to 2018. |