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

CoStar Group Inc., adjusted current assets

US$ in thousands

	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019	Dec 31, 2018
As Reported
Current assets	5,185,867)	3,988,125)	3,888,512)	1,199,165)	1,213,298)
Adjustments
Add: Allowance for credit losses	12,195)	13,374)	15,110)	5,097)	5,709)
After Adjustment
Adjusted current assets	5,198,062)	4,001,499)	3,903,622)	1,204,262)	1,219,007)

Based on: 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), 10-K (reporting date: 2018-12-31).

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CoStar Group Inc., adjusted total assets

US$ in thousands

	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019	Dec 31, 2018
As Reported
Total assets	8,402,470)	7,256,871)	6,915,420)	3,853,986)	3,312,957)
Adjustments
Add: Operating lease right-of-use asset (before adoption of FASB Topic 842)¹	—)	—)	—)	—)	169,078)
Add: Allowance for credit losses	12,195)	13,374)	15,110)	5,097)	5,709)
Less: Deferred tax assets, net²	9,722)	5,034)	4,983)	5,408)	7,469)
After Adjustment
Adjusted total assets	8,404,943)	7,265,211)	6,925,547)	3,853,675)	3,480,275)

Based on: 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), 10-K (reporting date: 2018-12-31).

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

² Deferred tax assets, net. See details »

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CoStar Group Inc., adjusted current liabilities

US$ in thousands

	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019	Dec 31, 2018
As Reported
Current liabilities	372,615)	338,689)	330,850)	207,056)	154,159)
Adjustments
Less: Current deferred revenue	103,567)	95,471)	74,851)	67,274)	51,459)
After Adjustment
Adjusted current liabilities	269,048)	243,218)	255,999)	139,782)	102,700)

Based on: 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), 10-K (reporting date: 2018-12-31).

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CoStar Group Inc., adjusted total liabilities

US$ in thousands

	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019	Dec 31, 2018
As Reported
Total liabilities	1,532,349)	1,545,199)	1,540,061)	448,393)	291,015)
Adjustments
Add: Operating lease liability (before adoption of FASB Topic 842)¹	—)	—)	—)	—)	169,078)
Less: Deferred tax liabilities²	76,202)	98,656)	72,991)	87,096)	69,857)
Less: Deferred revenue	103,782)	96,724)	77,363)	70,620)	51,459)
After Adjustment
Adjusted total liabilities	1,352,365)	1,349,819)	1,389,707)	290,677)	338,777)

Based on: 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), 10-K (reporting date: 2018-12-31).

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

² Deferred tax liabilities. See details »

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CoStar Group Inc., adjusted stockholders’ equity

US$ in thousands

	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019	Dec 31, 2018
As Reported
Stockholders’ equity	6,870,121)	5,711,672)	5,375,359)	3,405,593)	3,021,942)
Adjustments
Less: Net deferred tax assets (liabilities)¹	(66,480)	(93,622)	(68,008)	(81,688)	(62,388)
Add: Allowance for credit losses	12,195)	13,374)	15,110)	5,097)	5,709)
Add: Deferred revenue	103,782)	96,724)	77,363)	70,620)	51,459)
After Adjustment
Adjusted stockholders’ equity	7,052,578)	5,915,392)	5,535,840)	3,562,998)	3,141,498)

Based on: 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), 10-K (reporting date: 2018-12-31).

¹ Net deferred tax assets (liabilities). See details »

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CoStar Group Inc., adjusted capitalization table

US$ in thousands

	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019	Dec 31, 2018
As Reported
Long-term debt, net	989,210)	987,944)	986,715)	—)	—)
Total reported debt	989,210)	987,944)	986,715)	—)	—)
Stockholders’ equity	6,870,121)	5,711,672)	5,375,359)	3,405,593)	3,021,942)
Total reported capital	7,859,331)	6,699,616)	6,362,074)	3,405,593)	3,021,942)
Adjustments to Debt
Add: Operating lease liability (before adoption of FASB Topic 842)¹	—)	—)	—)	—)	169,078)
Add: Current portion of operating lease liabilities²	36,049)	26,268)	32,648)	29,670)	—)
Add: Long-term operating lease liabilities (located in Lease and other long-term liabilities)³	76,007)	99,370)	105,329)	120,153)	—)
Adjusted total debt	1,101,266)	1,113,582)	1,124,692)	149,823)	169,078)
Adjustments to Equity
Less: Net deferred tax assets (liabilities)⁴	(66,480)	(93,622)	(68,008)	(81,688)	(62,388)
Add: Allowance for credit losses	12,195)	13,374)	15,110)	5,097)	5,709)
Add: Deferred revenue	103,782)	96,724)	77,363)	70,620)	51,459)
Adjusted stockholders’ equity	7,052,578)	5,915,392)	5,535,840)	3,562,998)	3,141,498)
After Adjustment
Adjusted total capital	8,153,844)	7,028,974)	6,660,532)	3,712,821)	3,310,576)

Based on: 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), 10-K (reporting date: 2018-12-31).

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

² Current portion of operating lease liabilities. See details »

³ Long-term operating lease liabilities (located in Lease and other long-term liabilities). See details »

⁴ Net deferred tax assets (liabilities). See details »

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CoStar Group Inc., adjusted revenues

US$ in thousands

12 months ended:	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019	Dec 31, 2018
As Reported
Revenues	2,182,399)	1,944,135)	1,659,019)	1,399,719)	1,191,832)
Adjustment
Add: Increase (decrease) in deferred revenue	7,058)	19,361)	6,743)	19,161)	7,489)
After Adjustment
Adjusted revenues	2,189,457)	1,963,496)	1,665,762)	1,418,880)	1,199,321)

Based on: 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), 10-K (reporting date: 2018-12-31).

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CoStar Group Inc., adjusted net income

US$ in thousands

12 months ended:	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019	Dec 31, 2018
As Reported
Net income	369,453)	292,564)	227,128)	314,963)	238,334)
Adjustments
Add: Deferred income tax expense (benefit)¹	(31,203)	24,165)	(11,530)	8,220)	3,666)
Add: Increase (decrease) in allowance for credit losses	(1,179)	(1,736)	10,562)	(612)	(760)
Add: Increase (decrease) in deferred revenue	7,058)	19,361)	6,743)	19,161)	7,489)
Add: Other comprehensive income (loss), net of tax	(23,317)	(4,869)	7,696)	3,103)	(2,668)
After Adjustment
Adjusted net income	320,812)	329,485)	240,599)	344,835)	246,061)

Based on: 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), 10-K (reporting date: 2018-12-31).

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

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CoStar Group Inc. (NASDAQ:CSGP)

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