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Union Pacific Corp. (UNP)

Adjustments to Financial Statements

High level of difficulty

Adjustments to Current Assets
Adjustments to Total Assets
Adjustments to Total Liabilities
Adjustments to Stockholders’ Equity
Adjustments to Capitalization Table
Adjustments to Reported Income

Adjustments to Current Assets

Union Pacific Corp., adjusted current assets

US$ 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

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).

¹ Current deferred income tax assets. See Details »

Adjustments to Total Assets

Union Pacific Corp., adjusted total assets

US$ in millions

		Dec 31, 2018	Dec 31, 2017	Dec 31, 2016	Dec 31, 2015	Dec 31, 2014
	As Reported
	Total assets
	Adjustments
	Add: Operating lease right-of-use asset (before adoption of FASB Topic 842)¹
	Add: Allowance for doubtful accounts
	Less: Current deferred income tax assets²
	After Adjustment
	Adjusted total assets

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).

¹ Operating lease right-of-use asset (before adoption of FASB Topic 842). See Details »

² Current deferred income tax assets. See Details »

Adjustments to Total Liabilities

Union Pacific Corp., adjusted total liabilities

US$ 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 liability (before adoption of FASB Topic 842)¹
	Less: Non-current deferred income tax liabilities²
	After Adjustment
	Adjusted total liabilities

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).

¹ Operating lease liability (before adoption of FASB Topic 842). See Details »

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

Adjustments to Stockholders’ Equity

Union Pacific Corp., adjusted common shareholders’ equity

US$ 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

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).

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

Adjustments to Capitalization Table

Union Pacific Corp., adjusted capitalization table

US$ 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 liability (before adoption of FASB Topic 842)¹
	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

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).

¹ Operating lease liability (before adoption of FASB Topic 842). See Details »

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

Adjustments to Reported Income

Union Pacific Corp., adjusted net income

US$ 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

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).

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

	Union Pacific Corp.	Other companies (not purchased previously)
Financial Statements
Common-Size Financial Statements
Analysis of Financial Ratios
Relative Valuation
Discounted Cash Flow (DCF) Valuation
Economic Value Added (EVA)
Long-term Trends
Analysis of Components of Financial Statements
Financial Reporting Quality

	All companies
Financial Statements
Common-Size Financial Statements
Analysis of Financial Ratios
Relative Valuation
Discounted Cash Flow (DCF) Valuation
Economic Value Added (EVA)
Long-term Trends
Analysis of Components of Financial Statements
Financial Reporting Quality