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Microsoft Excel LibreOffice Calc

United Parcel Service Inc. (UPS)


Analysis of Inventory

Difficulty: Advanced


Inventory Accounting Policy

Fuel and other materials and supplies inventories are recognized as inventory when purchased, and then charged to expense when used in UPS’ operations. Jet fuel, diesel and unleaded gasoline inventories are valued at the lower of average cost or market. Total inventories were $421 and $404 million as of December 31, 2018 and 2017, respectively, and are included in “other current assets” on the consolidated balance sheets.

Source: 10-K (filing date: 2019-02-21).


Inventory Disclosure

United Parcel Service Inc., balance sheet: inventory

US$ in millions

Microsoft Excel LibreOffice Calc
Dec 31, 2018 Dec 31, 2017 Dec 31, 2016 Dec 31, 2015 Dec 31, 2014
Inventories hidden hidden hidden hidden hidden

Based on: 10-K (filing date: 2019-02-21), 10-K (filing date: 2018-02-21), 10-K (filing date: 2017-02-21), 10-K (filing date: 2016-02-25), 10-K (filing date: 2015-02-27).

Item Description The company
Inventories Amount after valuation and LIFO reserves of inventory expected to be sold, or consumed within one year or operating cycle, if longer. United Parcel Service Inc.’s inventories increased from 2016 to 2017 and from 2017 to 2018.