United Parcel Service Inc. (UPS)

Common-Size Statement of Financial Position, Liabilities and Stockholders’ Equity
Quarterly Data

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United Parcel Service Inc., Common-Size Consolidated Statement of Financial Position, Liabilities and Stockholders’ Equity (quarterly data)

		Dec 31, 2018		Sep 30, 2018		Jun 30, 2018		Mar 31, 2018		Dec 31, 2017		Sep 30, 2017		Jun 30, 2017		Mar 31, 2017		Dec 31, 2016		Sep 30, 2016		Jun 30, 2016		Mar 31, 2016		Dec 31, 2015		Sep 30, 2015		Jun 30, 2015		Mar 31, 2015		Dec 31, 2014		Sep 30, 2014		Jun 30, 2014		Mar 31, 2014
	Current maturities of long-term debt and commercial paper
	Accounts payable
	Accrued wages and withholdings
	Self-insurance reserves
	Accrued group welfare and retirement plan contributions
	Other current liabilities
	Current liabilities
	Long-term debt, excluding current maturities
	Pension and postretirement benefit obligations
	Deferred income tax liabilities
	Self-insurance reserves
	Other non-current liabilities
	Non-current liabilities
	Total liabilities
	Class A common stock
	Class B common stock
	Additional paid-in capital
	Retained earnings
	Accumulated other comprehensive loss
	Deferred compensation obligations
	Treasury stock
	Equity for controlling interests
	Noncontrolling interests
	Total shareowners’ equity
	Total liabilities and shareowners’ equity

Item	Description	The company
Current liabilities	Total obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer.	United Parcel Service Inc.’s current liabilities as a percentage of total liabilities and shareowners’ equity increased from Q2 2018 to Q3 2018 and from Q3 2018 to Q4 2018.
Non-current liabilities	Amount of obligation due after one year or beyond the normal operating cycle, if longer.	United Parcel Service Inc.’s non-current liabilities as a percentage of total liabilities and shareowners’ equity declined from Q2 2018 to Q3 2018 and from Q3 2018 to Q4 2018.
Total liabilities	Sum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future.	United Parcel Service Inc.’s total liabilities as a percentage of total liabilities and shareowners’ equity declined from Q2 2018 to Q3 2018 but then slightly increased from Q3 2018 to Q4 2018.
Equity for controlling interests	Total of all stockholders’ equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity’s stockholders’ equity attributable to the parent excludes the amount of stockholders’ equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.	United Parcel Service Inc.’s equity for controlling interests as a percentage of total liabilities and shareowners’ equity increased from Q2 2018 to Q3 2018 but then slightly declined from Q3 2018 to Q4 2018.

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Relative Valuation
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Economic Value Added (EVA)
Long-term Trends
Analysis
Financial Reporting Quality

United Parcel Service Inc. (UPS)

Common-Size Statement of Financial Position, Liabilities and Stockholders’ EquityQuarterly Data

Common-Size Statement of Financial Position, Liabilities and Stockholders’ Equity
Quarterly Data