US GAAP Financial Reports: All Assets, Liabilities and Equity (official 2013-2023 taxonomy)
Balance Sheet (Statement of Financial Position)
Taxonomy version: | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | ||
---|---|---|---|---|---|---|---|---|---|
ASSETS | |||||||||
Current Assets | |||||||||
Cash, cash equivalents, and short-term investments | |||||||||
Cash and cash equivalents | |||||||||
Short-term investments | |||||||||
Other undisclosed cash, cash equivalents, and short-term investments | |||||||||
Net investment in lease, before 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 | |||||||||
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 | ✕ | ✕ | ✕ | ✕ | |||||
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 | |||||||||
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 | ✕ | ✕ | ✕ | ✕ | ✕ | ||||
Other current assets | |||||||||
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 | ✕ | ✕ | |||||||
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 | ✕ | ✕ | ✕ | ✕ | |||||
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 property, successful effort method | |||||||||
Oil and gas property, full cost method | |||||||||
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 | |||||||||
Amortization method qualified affordable housing project investments | |||||||||
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 | ✕ | ✕ | ✕ | ✕ | ✕ | ||||
Other receivable, after allowance for credit loss | ✕ | ✕ | ✕ | ✕ | ✕ | ✕ | |||
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 | |||||||||
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 | ✕ | ✕ | ✕ | ✕ | |||||
Other liabilities | |||||||||
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 | |||||||||
Qualified affordable housing project investments, commitment | |||||||||
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, carrying amount | |||||||||
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: | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | |
---|---|---|---|---|---|---|---|---|
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 goods and services 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 | ||||||||
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 | ||||||||
Health care trust fund, interest income | ✕ | ✕ | ✕ | ✕ | ✕ | ✕ | ✕ | |
Net periodic defined benefits expense (reversal of expense), excluding service cost component | ✕ | |||||||
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: | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | |
---|---|---|---|---|---|---|---|---|
Net income: | ||||||||
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 |
---|---|---|---|
# 1 | Walmart Inc. | 611,289 | 243,197 |
# 2 | Amazon.com, Inc. | 513,983 | 462,675 |
# 3 | Exxon Mobil Corporation | 413,680 | 369,067 |
# 4 | Apple Inc. | 387,537 | 346,747 |
# 5 | UnitedHealth Group Incorporated | 324,162 | 245,705 |
# 6 | CVS Health Corporation | 322,467 | 228,275 |
# 7 | Berkshire Hathaway Inc. | 302,089 | 948,452 |
# 8 | McKesson Corporation | 292,681 | 62,690 |
# 9 | Alphabet Inc. | 282,836 | 365,264 |
# 10 | Chevron Corporation | 246,252 | 257,709 |
# 11 | AmerisourceBergen Corporation | 241,805 | 57,907 |
# 12 | Costco Wholesale Corporation | 234,390 | 66,848 |
# 13 | Microsoft Corporation | 204,094 | 364,552 |
# 14 | Cardinal Health, Inc. | 193,011 | 44,482 |
# 15 | Cigna Corporation | 180,516 | 143,932 |