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Union Pacific Corp. (UNP)

Adjustments to Financial Statements

Difficulty: Advanced

Union Pacific Corp., adjusted current assets

USD $ in millions

		Dec 31, 2018	Dec 31, 2017	Dec 31, 2016	Dec 31, 2015	Dec 31, 2014
	As Reported
	Current assets
	Adjustments
	Add: Allowance for doubtful accounts
	Less: Current deferred income tax assets¹
	After Adjustment
	Adjusted current assets

¹ Current deferred income tax assets. See Details »

Union Pacific Corp., adjusted total assets

USD $ in millions

		Dec 31, 2018	Dec 31, 2017	Dec 31, 2016	Dec 31, 2015	Dec 31, 2014
	As Reported
	Total assets
	Adjustments
	Add: Operating leased assets¹
	Add: Allowance for doubtful accounts
	Less: Current deferred income tax assets²
	After Adjustment
	Adjusted total assets

¹ Operating leased assets. See Details »

² Current deferred income tax assets. See Details »

Union Pacific Corp., adjusted total liabilities

USD $ in millions

		Dec 31, 2018	Dec 31, 2017	Dec 31, 2016	Dec 31, 2015	Dec 31, 2014
	As Reported
	Total liabilities
	Adjustments
	Add: Operating lease obligations¹
	Less: Non-current deferred income tax liabilities²
	After Adjustment
	Adjusted total liabilities

¹ Operating lease obligations. See Details »

² Non-current deferred income tax liabilities. See Details »

Union Pacific Corp., adjusted common shareholders’ equity

USD $ in millions

		Dec 31, 2018	Dec 31, 2017	Dec 31, 2016	Dec 31, 2015	Dec 31, 2014
	As Reported
	Common shareholders’ equity
	Adjustments
	Less: Net deferred income tax asset (liability)¹
	Add: Allowance for doubtful accounts
	After Adjustment
	Adjusted common shareholders’ equity

¹ Net deferred income tax asset (liability). See Details »

Union Pacific Corp., adjusted capitalization table

USD $ in millions

		Dec 31, 2018	Dec 31, 2017	Dec 31, 2016	Dec 31, 2015	Dec 31, 2014
	As Reported
	Debt due within one year
	Debt due after one year
	Total reported debt
	Common shareholders’ equity
	Total reported capital
	Adjustments to Debt
	Add: Operating lease obligations¹
	Adjusted total debt
	Adjustments to Equity
	Less: Net deferred income tax asset (liability)²
	Add: Allowance for doubtful accounts
	Adjusted common shareholders’ equity
	After Adjustment
	Adjusted total capital

¹ Operating lease obligations. See Details »

² Net deferred income tax asset (liability). See Details »

Union Pacific Corp., adjusted net income

USD $ in millions

	12 months ended	Dec 31, 2018	Dec 31, 2017	Dec 31, 2016	Dec 31, 2015	Dec 31, 2014
	As Reported
	Net income
	Adjustments
	Add: Deferred income tax expense (benefit)¹
	Add: Increase (decrease) in allowance for doubtful accounts
	Add: Other comprehensive income (loss), net of deferred taxes
	After Adjustment
	Adjusted net income

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

	Union Pacific 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