Common-Size Statement of Financial Position, Liabilities and Stockholders' Equity
Difficulty: Beginner
United Parcel Service Inc., Common-Size Consolidated Statement of Financial Position, Liabilities and Stockholders' Equity
| Dec 31, 2017 | Dec 31, 2016 | Dec 31, 2015 | Dec 31, 2014 | Dec 31, 2013 | |||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Current maturities of long-term debt and commercial paper | 8.83 | 9.12 | 7.88 | 2.60 | 0.13 | ||||||
| Accounts payable | 8.53 | 7.53 | 6.75 | 7.76 | 6.84 | ||||||
| Accrued wages and withholdings | 5.55 | 5.74 | 5.88 | 6.69 | 6.42 | ||||||
| Hedge margin liabilities | 0.04 | 1.42 | 1.87 | 1.54 | – | ||||||
| Self-insurance reserves | 1.55 | 1.66 | 1.71 | 1.85 | 1.99 | ||||||
| Accrued group welfare and retirement plan contributions | 1.49 | 1.48 | 1.37 | – | – | ||||||
| Other current liabilities | 1.99 | 2.10 | 2.45 | 3.90 | 4.31 | ||||||
| Current liabilities | 27.99% | 29.05% | 27.92% | 24.36% | 19.69% | ||||||
| Long-term debt, excluding current maturities | 44.66 | 30.70 | 29.54 | 27.81 | 29.89 | ||||||
| Pension and postretirement benefit obligations | 15.55 | 31.44 | 27.77 | 32.29 | 19.47 | ||||||
| Deferred income tax liabilities | 1.67 | 0.28 | 0.30 | 0.23 | 3.44 | ||||||
| Self-insurance reserves | 3.89 | 4.44 | 4.78 | 5.40 | 5.69 | ||||||
| Other non-current liabilities | 3.97 | 3.03 | 3.19 | 3.83 | 3.91 | ||||||
| Non-current liabilities | 69.74% | 69.89% | 65.58% | 69.56% | 62.39% | ||||||
| Total liabilities | 97.73% | 98.94% | 93.50% | 93.92% | 82.08% | ||||||
| Class A common stock | 0.00 | 0.00 | 0.01 | 0.01 | 0.01 | ||||||
| Class B common stock | 0.02 | 0.02 | 0.02 | 0.02 | 0.02 | ||||||
| Additional paid-in capital | – | – | – | – | – | ||||||
| Retained earnings | 12.90 | 12.08 | 15.66 | 16.14 | 19.12 | ||||||
| Accumulated other comprehensive loss | -10.72 | -11.10 | -9.24 | -10.13 | -1.27 | ||||||
| Deferred compensation obligations | 0.08 | 0.11 | 0.13 | 0.17 | 0.19 | ||||||
| Treasury stock | -0.08 | -0.11 | -0.13 | -0.17 | -0.19 | ||||||
| Equity for controlling interests | 2.20% | 1.00% | 6.45% | 6.04% | 17.88% | ||||||
| Noncontrolling interests | 0.07 | 0.06 | 0.05 | 0.05 | 0.04 | ||||||
| Total shareowners’ equity | 2.27% | 1.06% | 6.50% | 6.08% | 17.92% | ||||||
| Total liabilities and shareowners’ equity | 100.00% | 100.00% | 100.00% | 100.00% | 100.00% |