Current Assets:
Cash & Cash Equivalents
Marketable Securities
Accounts Receivable
Inventories
Prepaid Expenses
Notes Receivable (short-term)
Capital (Long-Term) Assets:
Property, Plant & Equipment
Land
Buildings & Improvements
Property Under Capital Leases
Less: accumulated depreciation
Net Tangible Capital Assets
Notes Receivable (long-term)
Investments
Goodwill
Other Intangible Assets
Less: accumulated amortization
Net Intangible Assets
Current Liabilities:
Accounts Payable
Accrued Compensation
Taxes Payable
Unearned Revenue
Other Accrued Liabilities
Commercial Paper
Current Portion of Long-Term Debt
Short-Term Capital Lease Obligations
Other Current Liabilities
Long-Term Liabilities:
Long-Term Debt
Long-Term Capital Lease Obligations
Employee Benefit Plans
Long-Term Income Taxes
Other Long-Term Liabilities
Shareholders’ Equity:
Preferred Stock
Other Hybrid Securities
Common Stock (@ par value)
Additional Paid-in Capital
Retained Earnings
Treasury Stock
In addition, though you are technically not required to do
so by GAAP/IFRS, you need to list and analyze your off-balance sheet obligations – e.g. joint ventures, research and
development partnerships, and operating leases. The latter actually are probably
the most common form of off-balance-sheet financing.
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