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Financial Statements
In this chapter
Balance Sheet
Assets
Liabilities and Net Worth
Supplementary Balance Sheet Items
Supplementary Schedules V and VI - Property, Plant, and Equipment Components
Supplementary Exhibit 27
4
4
5
6
7
8
Income Statement
Basic Income Statement
Earnings per Share and Common Shares Used
Supplementary Income Statement Items
9
9
10
10
11
12
13
14
15
16
Restated Data
Balance Sheet Restated
Income Statement Restated
Earnings per Share and Common Shares Used Restated
Supplementary Items Restated
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17
17
17
18
Additional Information
Capital Stock and Stock Plans
Common Stock Market Data
Company Classifications and Ratings
Index Identifiers
S&P Debt Ratings
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18
18
19
19
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Fortune 500
Company Statistics
Financial Statement Clarification
Lease Obligations and Rental Expense
Pension Items
Defined Benefit Plan Before SFAS #87
Defined Benefit Plan After SFAS #87
Defined Benefit Plan After SFAS #132
Pension Costs
Postretirement Healthcare and Other Benefits
ii
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19
19
19
20
20
20
21
21
21
21
23
Balance Sheet
Assets
Liabilities and Net Worth
Supplementary Balance Sheet Items
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24
24
25
Income Statement
Basic Income Statement
Earnings per Share and Common Shares Used
Supplementary Income Statement Items
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25
26
26
27
28
29
30
31
32
Additional Information
Common Stock Market Data
Financial Statement Clarification
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In this chapter
This chapter presents specific data items within the framework of financial statement formats. Data
items are listed under the major classifications of Balance Sheet, Income Statement, or Statement of
Cash Flows. Supplementary and other items are classified by applicability to a particular statement
or data type.
Each data item is listed with its data item number or, in the case of calculations, the multiple data
items needed to fulfill the calculation. In some cases, components of a line item are provided in
further detail below the item to which they apply. Youll be able to quickly identify components of
a line item because they are indented and italicized. The following example is taken from the
balance sheet to demonstrate this notation:
Retained Earnings................................................................................................ 36
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Assets
Income Statement
Net Liquid Funds/Net Funds Statement Classified by Source and Use of Funds
Restated Data
Balance Sheet
Income Statement
Restated
Restated
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Supplementary Items
Restated
Restated
Additional Information
Company Statistics
Pension Items
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Balance Sheet
Assets
Annual Data Item
+
Data Item #
Cash....................................................................................................... 162
Receivables Total............................................................................................ 2
+
Inventories Total............................................................................................. 3
+
Intangibles ....................................................................................................... 33
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Data Item #
34
Accounts Payable............................................................................................. 70
Debt Convertible................................................................................... 79
+
Debt Notes............................................................................................. 81
Deferred Taxes......................................................................................... 74
Retained Earnings.................................................................................... 36
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Data Item #
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Data Item #
Data Item #
Capital Expenditures........................................................................................ 30
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Data Item #
Retirements.................................................................................................... 221
Data Item #
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Income Statement
Basic Income Statement
Annual Data Item
Data Item #
Interest Expense............................................................................................... 15
Interest Income......................................................................................... 62
Special Items.................................................................................................... 17
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Data Item #
Data Item #
Data Item #
10
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Format Code
(data item #318)
Statement
Effective for fiscal years ending July 15, 1988 the SFAS #95 requires U. S. companies to report
the Statement of Cash Flows (format code = 7). Prior to adoption of SFAS #95, companies may
have reported one of the following statements:
Format Code
(data item #318)
Statement
This section presents each statement along with the balancing models.
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Data Item #
Investing Activities
Acquisitions................................................................................................... 129
Financing Activities
+ Sale of Common and Preferred Stock............................................................ 108
12
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Data Item #
Data Item #
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13
Data Item #
Sources of Funds
+ Income Before Extraordinary Items............................................................... 123
+
Uses of Funds
+ Cash Dividends.............................................................................................. 127
+
Acquisitions................................................................................................... 129
14
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Data Item #
Operations
+
Investments
Financing
+
Current Activities
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15
Data Item #
Sources of Funds
Uses of Funds
+
16
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Restated Data
Balance Sheet Restated
Annual Data Item
Data Item #
Data Item #
Sales............................................................................................................... 117
Data Item #
Common Shares Used to Calculate Earnings per Share (Basic) ............................ 138
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Data Item #
Additional Information
Capital Stock and Stock Plans
Annual Data Item
Data Item #
Data Item #
18
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Data Item #
Data Item #
Fortune 500
Annual Data Item
Data Item #
Company Statistics
Annual Data Item
Data Item #
Data Item #
Data Item #
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Pension Items
Defined Benefit Plan Before SFAS #87
Annual Data Item
Data Item #
Data Item #
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Data Item #
Pension Costs
Annual Data Item
Data Item #
Data Item #
Data Item #
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21
22
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Assets
Income Statement
Net Liquid Funds/Net Funds Statement Classified by Source and Use of Funds
Additional Information
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Balance Sheet
Assets
Quarterly Data Item
Data Item #
Receivables Total.......................................................................................... 37
Inventories Total........................................................................................... 38
Data Item #
Liabilities Other............................................................................................ 50
Capital Surplus........................................................................................ 57
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Data Item #
Income Statement
Basic Income Statement
Quarterly Data Item
Data Item #
Interest Expense............................................................................................... 22
Special Items.................................................................................................... 32
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Data Item #
Data Item #
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Format Code
(period descriptor)
1
Statement
Working Capital Statement
Effective for fiscal years ending July 15, 1988, SFAS #95 requires U. S. companies to report the
Statement of Cash Flows (format code = 7). Prior to adoption of SFAS #95, companies may have
reported one of the following statements:
Format Code
(period descriptor)
1
Statement
Working Capital Statement
This section presents each statement along with the balancing models.
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27
Data Item #
Deferred Taxes................................................................................................. 79
Investing Activities
Increase in Investments.................................................................................... 91
Sale of Investments.......................................................................................... 85
Capital Expenditures........................................................................................ 90
Acquisitions..................................................................................................... 94
Financing Activities
+
Cash Dividends................................................................................................ 89
28
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Data Item #
Data Item #
Deferred Taxes................................................................................................. 79
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Capital Expenditures........................................................................................ 90
Increase in Investments.................................................................................... 91
Acquisitions ..................................................................................................... 94
29
Data Item #
Working Capital Change Total (88 96) and (73 + 74 + 75) ... 101
+
Data Item #
Sources of Funds
+
Deferred Taxes................................................................................................. 79
Sale of Investments.......................................................................................... 85
Uses of Funds
+
Cash Dividends................................................................................................ 89
Capital Expenditures........................................................................................ 90
Increase in Investments.................................................................................... 91
Acquisitions..................................................................................................... 94
30
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Data Item #
Operations
+
Deferred Taxes................................................................................................. 79
Investments
Capital Expenditures........................................................................................ 90
Acquisitions ..................................................................................................... 94
Increase in Investments.................................................................................... 91
Financing
+
Current Activities
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Data Item #
Sources of Funds
Deferred Taxes......................................................................................... 79
Uses of Funds
+
Cash Dividends........................................................................................ 89
Capital Expenditures................................................................................ 90
Acquisitions ............................................................................................. 94
Increase in Investments............................................................................ 91
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Additional Information
Common Stock Market Data
Quarterly Data Item
Data Item #
Data Item #
Data Item #
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