Balance Sheet: Liabilities and Stockholders’ Equity

The balance sheet provides creditors, investors, and analysts with information on company resources (assets) and its sources of capital (its equity and liabilities). It normally also provides information about the future earnings capacity of a company assets as well as an indication of cash flows that may come from receivables and inventories.

Liabilities represents obligations of a company arising from past events, the settlement of which is expected to result in an outflow of economic benefits from the entity.

eBay Inc., consolidated balance sheet: liabilities and stockholders’ equity

US$ in millions

	Dec 31, 2018	Dec 31, 2017	Dec 31, 2016	Dec 31, 2015	Dec 31, 2014
Short-term debt	1,546)	781)	1,451)	—)	850)
Accounts payable	286)	330)	283)	349)	401)
Funds payable and amounts due to customers	—)	—)	—)	—)	10,545)
Customer accounts and funds payable	681)	629)	524)	472)	—)
Compensation and related benefits	410)	469)	430)	448)	782)
Advertising accruals	264)	236)	184)	135)	—)
Other current tax liabilities	229)	—)	—)	—)	—)
Other	751)	800)	755)	681)	4,611)
Accrued expenses and other current liabilities	2,335)	2,134)	1,893)	1,736)	5,393)
Deferred revenue	170)	117)	110)	106)	188)
Income taxes payable	117)	177)	110)	72)	154)
Current liabilities	4,454)	3,539)	3,847)	2,263)	17,531)
Deferred tax liabilities	2,925)	3,425)	1,888)	2,092)	792)
Long-term debt	7,685)	9,234)	7,509)	6,779)	6,777)
Other liabilities	1,474)	1,720)	64)	75)	126)
Non-current liabilities	12,084)	14,379)	9,461)	8,946)	7,695)
Total liabilities	16,538)	17,918)	13,308)	11,209)	25,226)
Common stock, $0.001 par value	2)	2)	2)	2)	2)
Additional paid-in capital	15,716)	15,293)	14,907)	14,538)	13,887)
Treasury stock at cost	(26,394)	(21,892)	(19,205)	(16,203)	(14,054)
Retained earnings	16,459)	13,943)	14,959)	7,713)	18,900)
Accumulated other comprehensive income (loss)	498)	717)	(124)	526)	1,171)
Stockholders’ equity	6,281)	8,063)	10,539)	6,576)	19,906)
Total liabilities and stockholders’ equity	22,819)	25,981)	23,847)	17,785)	45,132)

Based on: 10-K (reporting date: 2018-12-31), 10-K (reporting date: 2017-12-31), 10-K (reporting date: 2016-12-31), 10-K (reporting date: 2015-12-31), 10-K (reporting date: 2014-12-31).

Download chart

Balance sheet item	Description	The company
Current liabilities	Total obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer.	eBay Inc. current liabilities decreased from 2016 to 2017 but then increased from 2017 to 2018 exceeding 2016 level.
Non-current liabilities	Amount of obligation due after one year or beyond the normal operating cycle, if longer.	eBay Inc. non-current liabilities increased from 2016 to 2017 but then slightly decreased from 2017 to 2018.
Total liabilities	Sum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future.	eBay Inc. total liabilities increased from 2016 to 2017 but then slightly decreased from 2017 to 2018.
Stockholders’ equity	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. The amount of the economic entity stockholders’ equity attributable to the parent excludes the amount of stockholders’ equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.	eBay Inc. stockholders’ equity decreased from 2016 to 2017 and from 2017 to 2018.

eBay Inc. (NASDAQ:EBAY)

Balance Sheet: Liabilities and Stockholders’ Equity