Trend analysis of International Business Machines balance sheet accounts such as Accounts Payable of 7.6 B or Total Assets of 110.5 B provides information on International Business total assets, its liabilities, and its equity which is the actual value of International Business to its prevalent stockholders. By breaking down trends over time using International Business balance sheet statements, investors will see what exactly the company owned and what it owed to creditors or other parties at the end of each accounting year. Financial Statement Analysis is much more than just reviewing and breaking down International Business prevalent accounting reports in order to predict its past. Macroaxis encourages investors to analyze financial statement over time for various trends across multiple indicators and accounts to determine whether International Business is a good buy for the upcoming year. Please also check Risk vs Return Analysis.
Accounts PayableAn accounting item on the balance sheet that represents International Business obligation to pay off a short-term debt to its creditors. The accounts payable entry is usually reported under current liabilities. If accounts payable of International Business are not paid within the agreed terms, the payables are considered to be in default, which may trigger a penalty or interest payment, or the revocation of additional credit from the supplier. Accounts payable may also be considered a source of cash, since they represent funds being borrowed from suppliers. Given these cash flow considerations, suppliers have a natural inclination to push for shorter payment terms, while creditors want to lengthen the payment terms.
Accumulated Other Comprehensive IncomeA component of [Equity] representing the accumulated change in equity from transactions and other events and circumstances from non-owner sources; net of tax effect; at period end. Includes foreign currency translation items; certain pension adjustments; unrealized gains and losses on certain investments in debt and equity securities.
Total AssetsTotal assets refers to the total amount of International Business assets owned. Assets are items that have some economic value and are expended over time to create a benefit for the owner. These assets are usually recorded in International Business books under different categories such as cash, marketable securities, accounts receivable,prepaid expenses, inventory, fixed assets, intangible assets, other assets, marketable securities, accounts receivable, prepaid expenses and others. Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Major components are [CashnEq]; [Investments];[Intangibles]; [PPNENet];[TaxAssets] and [Receivables].
Current AssetsCurrent assets of International Business Machines include cash, cash equivalents, short-term investments, accounts receivable, stock inventory and the portion of prepaid liabilities which will be paid within a year. Depending on the nature of the business, current assets can range from barrels of crude oil, to baked goods, to foreign currency. Current assets are important because they are the assets that are used to fund day-to-day operations of International Business. The current portion of [Assets]; reported if a company operates a classified balance sheet that segments current and non-current assets.
Cash and Equivalents USD[CashnEq] in USD; converted by [FXUSD].
Total DebtTotal Debt of International Business is a combination of both International Business short-term and long-term liabilities. Short-term debts are those that must be paid back within a year. This type of debt applies to things like lines of credit or short-term term bonds. Long-term debt of International Business Machines includes liability that must be paid off in more than a year. This typically includes large senior debts like mortgages, bonds, as well as business loans or leases. A component of [Liabilities] representing the total amount of current and non-current debt owed. Includes secured and unsecured bonds issued; commercial paper; notes payable; credit facilities; lines of credit; capital lease obligations; and convertible notes.
Deferred RevenueA component of [Liabilities] representing the carrying amount of consideration received or receivable on potential earnings that were not recognized as revenue; including sales; license fees; and royalties; but excluding interest income.
Shareholders EquityA principal component of the balance sheet; in addition to [Liabilities] and [Assets]; that represents the total of all stockholders' equity (deficit) items; net of receivables from officers; directors; owners; and affiliates of the entity which are attributable to the parent.
InventoryA component of [Assets] representing the amount after valuation and reserves of inventory expected to be sold; or consumed within one year or operating cycle; if longer.
Investments CurrentThe current portion of [Investments]; reported if the company operates a classified balance sheet that segments current and non-current assets.
Total LiabilitiesDeferred Income Tax is recorded on International Business Machines balance sheet and a result of income already earned and recognized for accounting, but not tax, purposes. Also, differences between tax laws and accounting methods can result in a temporary difference in the amount of income tax payable by a company. This difference is recorded on International Business books as deferred income tax. Sum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Principal components are [Debt]; [DeferredRev]; [Payables];[Deposits]; and [TaxLiabilities].
Liabilities Non CurrentThe non-current portion of [Liabilities]; reported if the company operates a classified balance sheet that segments current and non-current liabilities.
Property Plant and Equipment NetA component of [Assets] representing the amount after accumulated depreciation; depletion and amortization of physical assets used in the normal conduct of business to produce goods and services and not intended for resale.
Tax AssetsA component of [Assets] representing tax assets and receivables.
Tax LiabilitiesA component of [Liabilities] representing outstanding tax liabilities.