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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's operations. Jet fuel, diesel and unleaded gasoline inventories are valued at the lower of average cost or market. Total inventories were $404 and $342 million as of December 31, 2017 and 2016, respectively, and are included in "other current assets" on the consolidated balance sheets.

Source: United Parcel Service Inc., Annual Report


Inventory Disclosure

United Parcel Service Inc., Statement of Financial Position, Inventory

USD $ in millions

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Dec 31, 2017 Dec 31, 2016 Dec 31, 2015 Dec 31, 2014 Dec 31, 2013
Inventories hidden hidden hidden hidden hidden

Source: Based on data from United Parcel Service Inc. Annual Reports

Item Description The company
Inventories Carrying amount (lower of cost or market) as of the balance sheet date of inventories less all valuation and other allowances. Excludes noncurrent inventory balances (expected to remain on hand past one year or one operating cycle, if longer). United Parcel Service Inc.'s inventories increased from 2015 to 2016 and from 2016 to 2017.