Adjustments to Current Assets
Adjustments to Total Assets
Adjustments to Current Liabilities
Adjustments to Total Liabilities
Adjustments to Stockholders’ Equity
Adjustments to Capitalization Table
Adjustments to Revenues
Adjustments to Reported Income

Amazon.com Inc., adjusted current assets

US$ in millions

	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
As Reported
Current assets	172,351)	146,791)	161,580)	132,733)	96,334)
Adjustments
Add: Allowance for doubtful accounts	1,700)	1,400)	1,100)	1,100)	718)
After Adjustment
Adjusted current assets	174,051)	148,191)	162,680)	133,833)	97,052)

Based on: 10-K (reporting date: 2023-12-31), 10-K (reporting date: 2022-12-31), 10-K (reporting date: 2021-12-31), 10-K (reporting date: 2020-12-31), 10-K (reporting date: 2019-12-31).

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Amazon.com Inc., adjusted total assets

US$ in millions

	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
As Reported
Total assets	527,854)	462,675)	420,549)	321,195)	225,248)
Adjustments
Add: Operating lease right-of-use asset (before adoption of FASB Topic 842)¹	—)	—)	—)	—)	—)
Add: Allowance for doubtful accounts	1,700)	1,400)	1,100)	1,100)	718)
Less: Noncurrent deferred tax assets, net²	13,197)	7,513)	—)	—)	—)
After Adjustment
Adjusted total assets	516,357)	456,562)	421,649)	322,295)	225,966)

Based on: 10-K (reporting date: 2023-12-31), 10-K (reporting date: 2022-12-31), 10-K (reporting date: 2021-12-31), 10-K (reporting date: 2020-12-31), 10-K (reporting date: 2019-12-31).

¹ Operating lease right-of-use asset (before adoption of FASB Topic 842). See details »

² Noncurrent deferred tax assets, net. See details »

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Amazon.com Inc., adjusted current liabilities

US$ in millions

	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
As Reported
Current liabilities	164,917)	155,393)	142,266)	126,385)	87,812)
Adjustments
Less: Current unearned revenue	15,227)	13,227)	11,827)	9,708)	8,190)
After Adjustment
Adjusted current liabilities	149,690)	142,166)	130,439)	116,677)	79,622)

Based on: 10-K (reporting date: 2023-12-31), 10-K (reporting date: 2022-12-31), 10-K (reporting date: 2021-12-31), 10-K (reporting date: 2020-12-31), 10-K (reporting date: 2019-12-31).

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Amazon.com Inc., adjusted total liabilities

US$ in millions

	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
As Reported
Total liabilities	325,979)	316,632)	282,304)	227,791)	163,188)
Adjustments
Add: Operating lease liability (before adoption of FASB Topic 842)¹	—)	—)	—)	—)	—)
Less: Noncurrent deferred tax liabilities²	—)	—)	494)	866)	1,321)
Less: Unearned revenue	20,927)	16,127)	14,027)	11,608)	10,190)
After Adjustment
Adjusted total liabilities	305,052)	300,505)	267,783)	215,317)	151,677)

Based on: 10-K (reporting date: 2023-12-31), 10-K (reporting date: 2022-12-31), 10-K (reporting date: 2021-12-31), 10-K (reporting date: 2020-12-31), 10-K (reporting date: 2019-12-31).

¹ Operating lease liability (before adoption of FASB Topic 842). See details »

² Noncurrent deferred tax liabilities. See details »

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Amazon.com Inc., adjusted stockholders’ equity

US$ in millions

	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
As Reported
Stockholders’ equity	201,875)	146,043)	138,245)	93,404)	62,060)
Adjustments
Less: Net deferred tax assets (liabilities), net of valuation allowances¹	13,197)	7,513)	(494)	(866)	(1,321)
Add: Allowance for doubtful accounts	1,700)	1,400)	1,100)	1,100)	718)
Add: Unearned revenue	20,927)	16,127)	14,027)	11,608)	10,190)
After Adjustment
Adjusted stockholders’ equity	211,305)	156,057)	153,866)	106,978)	74,289)

Based on: 10-K (reporting date: 2023-12-31), 10-K (reporting date: 2022-12-31), 10-K (reporting date: 2021-12-31), 10-K (reporting date: 2020-12-31), 10-K (reporting date: 2019-12-31).

¹ Net deferred tax assets (liabilities), net of valuation allowances. See details »

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Amazon.com Inc., adjusted capitalization table

US$ in millions

	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
As Reported
Current portion of lease liabilities, finance leases	2,032)	4,397)	8,083)	10,374)	9,884)
Current portion of long-term debt	8,494)	2,999)	1,491)	1,155)	1,305)
Long-term lease liabilities, finance leases, excluding current portion	10,077)	11,386)	15,670)	18,060)	17,095)
Long-term debt, excluding current portion	58,314)	67,150)	48,744)	31,816)	23,414)
Total reported debt	78,917)	85,932)	73,988)	61,405)	51,698)
Stockholders’ equity	201,875)	146,043)	138,245)	93,404)	62,060)
Total reported capital	280,792)	231,975)	212,233)	154,809)	113,758)
Adjustments to Debt
Add: Operating lease liability (before adoption of FASB Topic 842)¹	—)	—)	—)	—)	—)
Add: Current portion of lease liabilities, operating leases²	8,419)	7,458)	6,349)	4,586)	3,139)
Add: Long-term lease liabilities, operating leases, excluding current portion³	67,220)	61,582)	51,981)	34,513)	22,696)
Adjusted total debt	154,556)	154,972)	132,318)	100,504)	77,533)
Adjustments to Equity
Less: Net deferred tax assets (liabilities), net of valuation allowances⁴	13,197)	7,513)	(494)	(866)	(1,321)
Add: Allowance for doubtful accounts	1,700)	1,400)	1,100)	1,100)	718)
Add: Unearned revenue	20,927)	16,127)	14,027)	11,608)	10,190)
Adjusted stockholders’ equity	211,305)	156,057)	153,866)	106,978)	74,289)
After Adjustment
Adjusted total capital	365,861)	311,029)	286,184)	207,482)	151,822)

Based on: 10-K (reporting date: 2023-12-31), 10-K (reporting date: 2022-12-31), 10-K (reporting date: 2021-12-31), 10-K (reporting date: 2020-12-31), 10-K (reporting date: 2019-12-31).

¹ Operating lease liability (before adoption of FASB Topic 842). See details »

² Current portion of lease liabilities, operating leases. See details »

³ Long-term lease liabilities, operating leases, excluding current portion. See details »

⁴ Net deferred tax assets (liabilities), net of valuation allowances. See details »

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Amazon.com Inc., adjusted net sales

US$ in millions

12 months ended:	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
As Reported
Net sales	574,785)	513,983)	469,822)	386,064)	280,522)
Adjustment
Add: Increase (decrease) in unearned revenue	4,800)	2,100)	2,419)	1,418)	2,254)
After Adjustment
Adjusted net sales	579,585)	516,083)	472,241)	387,482)	282,776)

Based on: 10-K (reporting date: 2023-12-31), 10-K (reporting date: 2022-12-31), 10-K (reporting date: 2021-12-31), 10-K (reporting date: 2020-12-31), 10-K (reporting date: 2019-12-31).

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Amazon.com Inc., adjusted net income (loss)

US$ in millions

12 months ended:	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
As Reported
Net income (loss)	30,425)	(2,722)	33,364)	21,331)	11,588)
Adjustments
Add: Deferred income tax expense (benefit)¹	(5,876)	(8,148)	(310)	(554)	796)
Add: Increase (decrease) in allowance for doubtful accounts	300)	300)	—)	382)	223)
Add: Increase (decrease) in unearned revenue	4,800)	2,100)	2,419)	1,418)	2,254)
Add: Other comprehensive income (loss)	1,447)	(3,111)	(1,196)	806)	49)
After Adjustment
Adjusted net income (loss)	31,096)	(11,581)	34,277)	23,383)	14,910)

Based on: 10-K (reporting date: 2023-12-31), 10-K (reporting date: 2022-12-31), 10-K (reporting date: 2021-12-31), 10-K (reporting date: 2020-12-31), 10-K (reporting date: 2019-12-31).

¹ Deferred income tax expense (benefit). See details »

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Amazon.com Inc. (NASDAQ:AMZN)

Adjustments to Financial Statements

Adjustments to Current Assets

Adjustments to Total Assets

Adjustments to Current Liabilities

Adjustments to Total Liabilities

Adjustments to Stockholders’ Equity

Adjustments to Capitalization Table

Adjustments to Revenues

Adjustments to Reported Income