United Parcel Service Inc. (UPS)

United Parcel Service Inc., adjusted current assets

USD $ in millions

		Dec 31, 2017	Dec 31, 2016	Dec 31, 2015	Dec 31, 2014	Dec 31, 2013
	As Reported
	Current assets
	Adjustments
	Add: Allowance for doubtful accounts
	Less: Current deferred tax assets1
	After Adjustment
	Adjusted current assets

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

United Parcel Service Inc., adjusted total assets

USD $ in millions

		Dec 31, 2017	Dec 31, 2016	Dec 31, 2015	Dec 31, 2014	Dec 31, 2013
	As Reported
	Total assets
	Adjustments
	Add: Operating leased assets1
	Add: Allowance for doubtful accounts
	Less: Current deferred tax assets2
	Less: Non-current deferred tax assets3
	After Adjustment
	Adjusted total assets

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

United Parcel Service Inc., adjusted current liabilities

USD $ in millions

		Dec 31, 2017	Dec 31, 2016	Dec 31, 2015	Dec 31, 2014	Dec 31, 2013
	As Reported
	Current liabilities
	Adjustments
	Less: Current deferred tax liabilities (included in Other current liabilities)1
	After Adjustment
	Adjusted current liabilities

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

United Parcel Service Inc., adjusted total liabilities

USD $ in millions

		Dec 31, 2017	Dec 31, 2016	Dec 31, 2015	Dec 31, 2014	Dec 31, 2013
	As Reported
	Total liabilities
	Adjustments
	Add: Operating lease obligations1
	Less: Current deferred tax liabilities (included in Other current liabilities)2
	Less: Non-current deferred tax liabilities3
	After Adjustment
	Adjusted total liabilities

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

United Parcel Service Inc., adjusted total shareowners’ equity

USD $ in millions

		Dec 31, 2017	Dec 31, 2016	Dec 31, 2015	Dec 31, 2014	Dec 31, 2013
	As Reported
	Equity for controlling interests
	Adjustments
	Less: Net deferred tax asset (liability)1
	Add: Allowance for doubtful accounts
	Add: Noncontrolling interests
	After Adjustment
	Adjusted total shareowners’ equity

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

United Parcel Service Inc., adjusted capitalization table

USD $ in millions

		Dec 31, 2017	Dec 31, 2016	Dec 31, 2015	Dec 31, 2014	Dec 31, 2013
	As Reported
	Current maturities of long-term debt and commercial paper
	Long-term debt, excluding current maturities
	Total reported debt
	Equity for controlling interests
	Total reported capital
	Adjustments to Debt
	Add: Operating lease obligations1
	Adjusted total debt
	Adjustments to Equity
	Less: Net deferred tax asset (liability)2
	Add: Allowance for doubtful accounts
	Add: Noncontrolling interests
	Adjusted total shareowners’ equity
	After Adjustment
	Adjusted total capital

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

United Parcel Service Inc., adjusted comprehensive income (loss)

USD $ in millions

	12 months ended	Dec 31, 2017	Dec 31, 2016	Dec 31, 2015	Dec 31, 2014	Dec 31, 2013
	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)
	After Adjustment
	Adjusted comprehensive income (loss)

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