US GAAP Financial Reports: All Assets, Liabilities and Equity (official 2013-2025 taxonomy)

Balance Sheet (Statement of Financial Position)

Taxonomy version:
2025
2024
2023
2022
2021
2020
2019
ASSETS
Current Assets
Cash, cash equivalents, and short-term investments       
Cash and cash equivalent       
Short-term investments       
Other undisclosed cash, cash equivalents, and short-term investments       
Net investment in lease, before allowance for credit loss       
Net investment in lease, allowance for credit loss  
Restricted cash and investments       
Receivables       
Inventory, net of allowances, customer advances and progress billings       
Inventory       
Progress payments netted against inventory for long-term contracts or programs       
Other undisclosed inventory, net of allowances, customer advances and progress billings       
Prepaid expense       
Contract with customer, asset, after allowance for credit loss       
Capitalized contract cost       
Deferred costs       
Derivative instruments and hedges, assets       
Regulatory asset       
Funds held for clients       
Deferred rent asset       
Asset, held-in-trust       
Advances on inventory purchases       
Advance royalties       
Disposal group, including discontinued operation       
Asset, held-for-sale, not part of disposal group       
Deposits current assets       
Intangible current assets       
Business combination, contingent consideration, asset       
Other current assets       
Prepaid expense and other current assets
Assets held-for-sale
Capital leases, lessor balance sheet, net investment in direct financing and sales type leases
Income taxes receivable
Asset recovery damaged property costs
Costs in excess of billings
Health care trust fund, assets limited as to use  
Deferred tax assets
Financing receivable, accrued interest, after allowance for credit loss    
Accounts receivable, noncurrent, accrued interest, after allowance for credit loss    
Debt securities, held-to-maturity, accrued interest, after allowance for credit loss    
Net investment in lease, accrued interest, after allowance for credit loss    
Sales-type lease, net investment in lease, accrued interest, after allowance for credit loss    
Direct financing lease, net investment in lease, accrued interest, after allowance for credit loss    
Financial asset, amortized cost, accrued interest, after allowance for credit loss    
Debt securities, available-for-sale, accrued interest, after allowance for credit loss    
Financing receivable, excluding accrued interest, after allowance for credit loss   
Debt securities, held-to-maturity, excluding accrued interest, after allowance for credit loss   
Net investment in lease, excluding accrued interest, after allowance for credit loss   
Debt securities, available-for-sale, amortized cost, excluding accrued interest, after allowance for credit loss   
Government assistance, asset  
Other undisclosed current assets       
Total current assets:       
Noncurrent Assets
Inventory, Noncurrent       
Finance lease, right-of-use asset, after accumulated amortization       
Operating lease, right-of-use asset       
Net investment in lease, before allowance for credit loss       
Net investment in lease, allowance for credit loss  
Leveraged leases, net investment in leveraged leases disclosure, investment in leveraged leases       
Inventory, real estate       
Nontrade receivables       
Property, plant and equipment       
Property, plant, and equipment, collections, not capitalized      
Debt securities, available-for-sale, accrued interest, after allowance for credit loss      
Oil and gas, successful efforts method, property and equipment, after accumulated depreciation, depletion, amortization, and impairment       
Oil and gas, full cost method, property and equipment, after accumulated depletion       
Long-term investments and receivables       
Due from related parties    
Long-term investments       
Capital leases, lessor balance sheet, net investment in direct financing and sales type leases
Unbilled change orders, amount expected to be collected after one year
Accounts and financing receivable, after allowance for credit loss       
Other undisclosed long-term investments and receivables       
Intangible assets, net (including goodwill)       
Goodwill       
Intangible assets, net (excluding goodwill)       
Other undisclosed intangible assets, net (including goodwill)       
Prepaid expense       
Contract with customer, asset, after allowance for credit loss       
Capitalized contract cost, net       
Derivative instruments and hedges       
Regulated entity, other noncurrent assets       
Deposits noncurrent assets       
Deferred rent receivables, net       
Asset, held-in-trust       
Restricted cash and investments       
Disposal group, including discontinued operation, noncurrent assets       
Advance royalties       
Estimated insurance recoveries       
Customer funds       
Deferred costs       
Deferred income tax assets       
Business combination, contingent consideration, asset       
Other noncurrent assets       
Investment, proportional amortization method, elected, amount       
Other receivable, after allowance for credit loss   
Prepaid expense and other noncurrent assets
Assets held-for-sale, long lived
Prepaid pension costs
Costs in excess of billings
Insurance receivable for malpractice
Defined benefit plan, assets for plan benefits
Assets of disposal group, including discontinued operation
Investments and other noncurrent assets
Deferred tax assets, net
Accounts receivable, excluding accrued interest, after allowance for credit loss   
Financing receivable, excluding accrued interest, after allowance for credit loss   
Debt securities, held-to-maturity, excluding accrued interest, after allowance for credit loss   
Net investment in lease, excluding accrued interest, after allowance for credit loss   
Debt securities, available-for-sale, amortized cost, excluding accrued interest, after allowance for credit loss   
Government assistance, asset  
Other undisclosed noncurrent assets       
Total noncurrent assets:       
Other undisclosed assets       
TOTAL ASSETS:       
LIABILITIES AND EQUITY
Liabilities
Current Liabilities
Accounts payable and accrued liabilities       
Settlement liabilities   
Interest and dividends payable   
Taxes payable   
Employee-related liabilities   
Accounts payable       
Accounts payable and other accrued liabilities
Accrued liabilities       
Other undisclosed accounts payable and accrued liabilities       
Deferred revenue       
Debt       
Deferred compensation liability       
Deferred rent credit       
Derivative instruments and hedges, liabilities       
Restructuring reserve       
Liability for uncertainty in income taxes       
Postemployment benefits liability       
Securities loaned       
Regulatory liability       
Provision for loss on contracts       
Estimated litigation liability       
Accrued environmental loss contingencies       
Asset retirement obligation       
Accrued capping, closure, post-closure and environmental costs       
Accrued reclamation costs       
Deferred gas purchases       
Disposal group, including discontinued operation       
Liabilities of business transferred under contractual arrangement       
Financial instruments subject to mandatory redemption, settlement terms, share value, amount       
Customer refund liability       
Self insurance reserve       
Program rights obligations       
Business combination, contingent consideration, liability       
Other liabilities       
Deferred revenue and credits
Billings in excess of cost
Deferred tax liabilities
Due to related parties    
Customer advances and deposits
Contract with customer, liability
Deferred lease income  
Government assistance, liability  
Other undisclosed current liabilities       
Total current liabilities:       
Noncurrent Liabilities
Long-term debt and lease obligation       
Long-term debt, excluding current maturities       
Capital lease obligations
Finance lease, liability       
Other undisclosed long-term debt and lease obligation       
Liabilities, other than long-term debt       
Deferred lease income, after accumulated amortization  
Customer advances or deposits
Deferred revenue and credits
Pension and other postretirement defined benefit plans, liabilities
Accounts payable and accrued liabilities       
Accrued income taxes
Deferred revenue       
Contract with customer, liability
Deferred compensation liability, classified       
Accumulated deferred investment tax credit       
Deferred gain on sale of property       
Billings in excess of cost
Deferred rent credit       
Asset retirement obligations       
Deferred tax liabilities, net
Deferred income tax liabilities       
Liability for uncertainty in income taxes       
Postemployment benefits liability
Liability, pension and other postretirement and postemployment benefits       
Coal supply agreement obligation
Accrued environmental loss contingencies       
Customer refund liability       
Off-market lease, unfavorable       
Lease deposit liability       
Financial instruments subject to mandatory redemption, settlement terms, share value, amount       
Estimated litigation liability       
Regulatory liability       
Due to related parties    
Restructuring reserve       
Disposal group, including discontinued operation, liabilities       
Liabilities of business transferred under contractual arrangement       
Other liabilities       
Operating lease, liability       
Self insurance reserve       
Program rights obligations       
Business combination, contingent consideration, liability       
Derivative instruments and hedges, liabilities       
Investment program, proportional amortization method, elected, commitment       
Government assistance, liability  
Other undisclosed liabilities, other than long-term debt       
Other undisclosed noncurrent liabilities       
Total noncurrent liabilities:       
Other undisclosed liabilities       
Total liabilities:       
Commitments and contingencies       
Temporary equity, including noncontrolling interest       
Equity
Equity, attributable to parent       
Preferred stock       
Preferred stock, shares subscribed but unissued, subscriptions receivable       
Common stock       
Treasury stock, value       
Common stock held by subsidiary       
Common stock, share subscribed but unissued, subscriptions receivable       
Common stock, value, subscriptions       
Additional paid in capital       
Deferred employee stock ownership plan, issuance of shares or sale of treasury shares       
Deferred compensation equity       
Accumulated other comprehensive income       
Retained earnings       
Unearned esop shares       
Other additional capital       
Receivable from officers and directors for issuance of capital stock       
Receivable from shareholders or affiliates for issuance of capital stock       
Warrants and rights outstanding       
Stockholders' equity note, subscriptions receivable       
Other undisclosed equity, attributable to parent       
Equity, attributable to noncontrolling interest       
Other undisclosed equity       
Total equity:       
Other undisclosed liabilities and equity       
TOTAL LIABILITIES AND EQUITY:       

Income Statement (P&L)

Taxonomy version:
2025
2024
2023
2022
2021
2020
2019
Other undisclosed income before gain (loss) on sale of properties 
Revenues       
Operating leases, income statement, lease revenue
Amortization of lease incentives  
Underwriting income   
Investment banking revenue   
Revenue, net
Direct financing lease, revenue       
Direct financing lease, variable lease income       
Direct financing lease, interest income       
Sales-type lease, revenue       
Sales-type lease, variable lease income       
Sales-type lease, interest income       
Operating lease, lease income       
Revenue from related parties    
Sublease income       
Brokerage commissions revenue   
Sale of trust assets to pay expenses       
Insurance commissions and fees       
Contractually specified servicing fee, late fee, and ancillary fee earned in exchange for servicing financial asset       
Principal transactions revenue, net   
Insurance agency management fee       
Gain on disposition of assets for financial service operations       
Premiums earned, net       
Net investment income       
Realized investment gains       
Revenues, excluding interest and dividends       
Other operating income       
Fee income   
Financial services revenue
Market data revenue   
Other income       
Other undisclosed revenues       
Cost of revenue       
Contract administration expense
Cost of product and service sold       
Financing interest expense       
Provision for loan, lease, and other losses       
Policyholder benefits and claims incurred, net       
Liability for future policy benefits, period expense (income)       
Policyholder account balance, interest expense       
Policyholder dividends, expense       
Deferred sales inducement cost, amortization expense       
Amortization of capitalized value of business acquired asset
Present value of future insurance profits, amortization expense       
Amortization of mortgage servicing rights (msrs)       
Deferred policy acquisition costs, amortization expense       
Insurance tax    
Financial services costs
Amortization of value of business acquired (voba)       
Other cost of operating revenue       
Benefit claims in excess of related policyholder balances
Merchant marine, operating-differential subsidy       
Other undisclosed cost of revenue       
Other undisclosed gross profit       
Gross profit:       
Operating expenses       
Government assistance, operating income, increase (decrease)  
Other operating income, net       
Noninterest income, other operating income       
Other expenses       
Other nonrecurring (income) expense       
Phase-in plan, amount of capitalized costs recovered       
Other undisclosed other operating income, net       
Other undisclosed operating income       
Operating income:       
Nonoperating income       
Health care trust fund, administrative expense
Health care trust fund, investment gains, net
Investment income, nonoperating       
Gain on contract termination       
Gain on condemnation       
Loss from catastrophes       
Public utilities, allowance for funds used during construction, additions       
Gain, foreign currency transaction, before tax       
Sales-type lease, initial direct cost expense, commencement       
Gain on sale of capital leases, net  
Operating lease, initial direct cost expense, over term       
Gain on sale of leased assets, net, operating leases       
Gains on sales of other real estate       
Bank owned life insurance income       
Real estate investment partnership revenue       
Conversion gains and losses on foreign investments       
Profit from real estate operations       
Mortgage servicing rights (msr) impairment (recovery)       
Debt instrument, convertible, beneficial conversion feature       
Public utilities, allowance for funds used during construction, capitalized cost of equity       
Net periodic defined benefits expense (reversal of expense), excluding service cost component       
Government assistance, nonoperating income, increase (decrease)  
Health care trust fund, interest income
Government assistance, nonoperating expense, decrease (increase)  
Other nonoperating income       
Unusual or infrequent item, or both, net (gain) loss       
Other undisclosed nonoperating income       
Interest and debt expense       
Other undisclosed income from continuing operations before equity method investments, income taxes       
Income from continuing operations before equity method investments, income taxes:       
Income from equity method investments       
Other undisclosed income from continuing operations before income taxes       
Income from continuing operations before income taxes:       
Income tax benefit       
Other undisclosed income from continuing operations       
Income from continuing operations:       
Income before gain (loss) on sale of properties: 
Gain on sale of properties, net of applicable income taxes 
Extraordinary item, gain
Income from discontinued operations       
Other undisclosed net income       
Net income:       
Net income attributable to noncontrolling interest       
Other undisclosed net income attributable to parent       
Net income attributable to parent:       
Preferred stock dividends and other adjustments       
Undistributed earnings (loss) allocated to participating securities, basic       
Other undisclosed net income available to common stockholders, basic       
Net income available to common stockholders, basic:       
Interest on convertible debt       
Convertible preferred dividends       
Dilutive securities, effect on basic earnings per share       
Other undisclosed net income available to common stockholders, diluted       
Net income available to common stockholders, diluted:       

Comprehensive Income

Taxonomy version:
2025
2024
2023
2022
2021
2020
2019
Net income:       
Net income attributable to redeemable noncontrolling interest  
  
Other comprehensive income       
Other undisclosed comprehensive income       
Comprehensive income:       
Comprehensive income, net of tax, attributable to noncontrolling interest       
Other undisclosed comprehensive income, net of tax, attributable to parent       
Comprehensive income, net of tax, attributable to parent:       

US GAAP Financial Statements Source

These US GAAP reporting templates are based on the official 2013-2019 Financial Reporting Taxonomy. The cross mark (✕) indicates that the concept was not present in the taxonomy version for the corresponding year.

Top U.S. Companies' Financials

Rank Company Revenue
($ millions)
Assets Market Cap
# 1 Walmart Inc. 680,985 260,823 930,118
# 2 Amazon.com Inc. 637,959 624,894 2,423,900
# 3 UnitedHealth Group Incorporated 400,278 298,278 308,447
# 4 Apple Inc. 395,760 344,085 4,106,275
# 5 CVS HEALTH Corp 372,809 253,215 100,285
# 6 Berkshire Hathaway Inc. 371,433 1,153,881 1,097,282
# 7 McKesson Corporation 369,378 71,081 100,901
# 8 Alphabet Inc. 350,018 450,256 3,752,475
# 9 Exxon Mobil Corporation 349,585 453,475 499,608
# 10 Cencora, Inc. 303,193 69,054 66,966
# 11 Microsoft Corporation 261,802 533,898 3,558,002
# 12 Costco Wholesale Corporation 258,805 73,386 390,168
# 13 Cigna Group 247,121 155,881 72,877
# 14 Cardinal Health Inc. 222,160 47,002 47,032
# 15 Chevron Corporation 202,792 256,938 301,515

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