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

AmerisourceBergen Corp., adjusted current assets

US$ in thousands

	Sep 30, 2022	Sep 30, 2021	Sep 30, 2020	Sep 30, 2019	Sep 30, 2018	Sep 30, 2017
As Reported
Current assets	39,589,758)	38,802,609)	33,055,702)	28,132,054)	25,894,372)	24,303,299)
Adjustments
Add: Allowances for returns and credit losses	1,626,729)	1,356,684)	1,417,308)	1,222,906)	1,036,333)	1,050,361)
Add: LIFO reserve¹	1,383,400)	1,316,200)	1,519,200)	1,511,800)	1,534,400)	1,467,000)
After Adjustment
Adjusted current assets	42,599,887)	41,475,493)	35,992,210)	30,866,760)	28,465,105)	26,820,660)

Based on: 10-K (reporting date: 2022-09-30), 10-K (reporting date: 2021-09-30), 10-K (reporting date: 2020-09-30), 10-K (reporting date: 2019-09-30), 10-K (reporting date: 2018-09-30), 10-K (reporting date: 2017-09-30).

¹ LIFO reserve. See details »

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AmerisourceBergen Corp., adjusted total assets

US$ in thousands

	Sep 30, 2022	Sep 30, 2021	Sep 30, 2020	Sep 30, 2019	Sep 30, 2018	Sep 30, 2017
As Reported
Total assets	56,560,616)	57,337,805)	44,274,830)	39,171,980)	37,669,838)	35,316,470)
Adjustments
Add: Operating lease right-of-use asset (before adoption of FASB Topic 842)¹	—)	—)	—)	473,995)	446,301)	257,899)
Add: Allowances for returns and credit losses	1,626,729)	1,356,684)	1,417,308)	1,222,906)	1,036,333)	1,050,361)
Add: LIFO reserve²	1,383,400)	1,316,200)	1,519,200)	1,511,800)	1,534,400)	1,467,000)
Less: Deferred tax assets³	237,571)	290,791)	361,640)	—)	—)	—)
After Adjustment
Adjusted total assets	59,333,174)	59,719,898)	46,849,698)	42,380,681)	40,686,872)	38,091,730)

Based on: 10-K (reporting date: 2022-09-30), 10-K (reporting date: 2021-09-30), 10-K (reporting date: 2020-09-30), 10-K (reporting date: 2019-09-30), 10-K (reporting date: 2018-09-30), 10-K (reporting date: 2017-09-30).

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

² LIFO reserve. See details »

³ Deferred tax assets. See details »

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AmerisourceBergen Corp., adjusted total liabilities

US$ in thousands

	Sep 30, 2022	Sep 30, 2021	Sep 30, 2020	Sep 30, 2019	Sep 30, 2018	Sep 30, 2017
As Reported
Total liabilities	56,489,343)	56,753,394)	45,114,466)	36,178,774)	34,619,877)	33,252,009)
Adjustments
Add: Operating lease liability (before adoption of FASB Topic 842)¹	—)	—)	—)	473,995)	446,301)	257,899)
Less: Deferred tax liabilities²	1,620,413)	1,685,296)	686,485)	1,860,195)	1,829,410)	2,492,612)
After Adjustment
Adjusted total liabilities	54,868,930)	55,068,098)	44,427,981)	34,792,574)	33,236,768)	31,017,296)

Based on: 10-K (reporting date: 2022-09-30), 10-K (reporting date: 2021-09-30), 10-K (reporting date: 2020-09-30), 10-K (reporting date: 2019-09-30), 10-K (reporting date: 2018-09-30), 10-K (reporting date: 2017-09-30).

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

² Deferred tax liabilities. See details »

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AmerisourceBergen Corp., adjusted total AmerisourceBergen Corporation stockholders’ equity (deficit)

US$ in thousands

	Sep 30, 2022	Sep 30, 2021	Sep 30, 2020	Sep 30, 2019	Sep 30, 2018	Sep 30, 2017
As Reported
Total AmerisourceBergen Corporation stockholders’ equity (deficit)	(211,559)	223,354)	(1,018,924)	2,878,917)	2,932,824)	2,064,461)
Adjustments
Less: Net deferred tax assets (liabilities)¹	(1,382,842)	(1,394,505)	(324,845)	(1,860,195)	(1,829,410)	(2,492,612)
Add: Allowances for returns and credit losses	1,626,729)	1,356,684)	1,417,308)	1,222,906)	1,036,333)	1,050,361)
Add: LIFO reserve²	1,383,400)	1,316,200)	1,519,200)	1,511,800)	1,534,400)	1,467,000)
Add: Noncontrolling interests	282,832)	361,057)	179,288)	114,289)	117,137)	—)
After Adjustment
Adjusted total stockholders’ equity	4,464,244)	4,651,800)	2,421,717)	7,588,107)	7,450,104)	7,074,434)

Based on: 10-K (reporting date: 2022-09-30), 10-K (reporting date: 2021-09-30), 10-K (reporting date: 2020-09-30), 10-K (reporting date: 2019-09-30), 10-K (reporting date: 2018-09-30), 10-K (reporting date: 2017-09-30).

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

² LIFO reserve. See details »

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AmerisourceBergen Corp., adjusted capitalization table

US$ in thousands

	Sep 30, 2022	Sep 30, 2021	Sep 30, 2020	Sep 30, 2019	Sep 30, 2018	Sep 30, 2017
As Reported
Short-term debt	1,070,473)	300,213)	501,259)	139,012)	151,657)	12,121)
Long-term debt, net of current portion	4,632,360)	6,383,711)	3,618,261)	4,033,880)	4,158,532)	3,429,934)
Total reported debt	5,702,833)	6,683,924)	4,119,520)	4,172,892)	4,310,189)	3,442,055)
Total AmerisourceBergen Corporation stockholders’ equity (deficit)	(211,559)	223,354)	(1,018,924)	2,878,917)	2,932,824)	2,064,461)
Total reported capital	5,491,274)	6,907,278)	3,100,596)	7,051,809)	7,243,013)	5,506,516)
Adjustments to Debt
Add: Operating lease liability (before adoption of FASB Topic 842)¹	—)	—)	—)	473,995)	446,301)	257,899)
Add: Operating lease liabilities (included in Accrued expenses and other)²	158,184)	175,352)	92,587)	—)	—)	—)
Add: Operating lease liabilities (included in Other long-term liabilities)³	864,288)	946,155)	385,507)	—)	—)	—)
Adjusted total debt	6,725,305)	7,805,431)	4,597,614)	4,646,887)	4,756,490)	3,699,954)
Adjustments to Equity
Less: Net deferred tax assets (liabilities)⁴	(1,382,842)	(1,394,505)	(324,845)	(1,860,195)	(1,829,410)	(2,492,612)
Add: Allowances for returns and credit losses	1,626,729)	1,356,684)	1,417,308)	1,222,906)	1,036,333)	1,050,361)
Add: LIFO reserve⁵	1,383,400)	1,316,200)	1,519,200)	1,511,800)	1,534,400)	1,467,000)
Add: Noncontrolling interests	282,832)	361,057)	179,288)	114,289)	117,137)	—)
Adjusted total stockholders’ equity	4,464,244)	4,651,800)	2,421,717)	7,588,107)	7,450,104)	7,074,434)
After Adjustment
Adjusted total capital	11,189,549)	12,457,231)	7,019,331)	12,234,994)	12,206,594)	10,774,388)

Based on: 10-K (reporting date: 2022-09-30), 10-K (reporting date: 2021-09-30), 10-K (reporting date: 2020-09-30), 10-K (reporting date: 2019-09-30), 10-K (reporting date: 2018-09-30), 10-K (reporting date: 2017-09-30).

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

² Operating lease liabilities (included in Accrued expenses and other). See details »

³ Operating lease liabilities (included in Other long-term liabilities). See details »

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

⁵ LIFO reserve. See details »

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AmerisourceBergen Corp., adjusted net income (loss) attributable to AmerisourceBergen Corporation

US$ in thousands

12 months ended:	Sep 30, 2022	Sep 30, 2021	Sep 30, 2020	Sep 30, 2019	Sep 30, 2018	Sep 30, 2017
As Reported
Net income (loss) attributable to AmerisourceBergen Corporation	1,698,820)	1,539,932)	(3,408,716)	855,365)	1,658,405)	364,484)
Adjustments
Add: Deferred income tax expense (benefit)¹	196,184)	334,866)	(1,544,971)	28,537)	(795,524)	319,069)
Add: Increase (decrease) in allowances for returns and credit losses	270,045)	(60,624)	194,402)	186,573)	(14,028)	145,016)
Add: Increase (decrease) in LIFO reserve²	67,200)	(203,000)	7,400)	(22,600)	67,400)	(157,800)
Add: Other comprehensive income (loss)	(1,421,831)	(334,512)	(8,946)	(33,228)	8,281)	18,458)
Add: Comprehensive income (loss), net of tax, attributable to noncontrolling interest	(68,583)	6,776)	(2,923)	(1,746)	(50,829)	—)
After Adjustment
Adjusted net income (loss)	741,835)	1,283,438)	(4,763,754)	1,012,901)	873,705)	689,227)

Based on: 10-K (reporting date: 2022-09-30), 10-K (reporting date: 2021-09-30), 10-K (reporting date: 2020-09-30), 10-K (reporting date: 2019-09-30), 10-K (reporting date: 2018-09-30), 10-K (reporting date: 2017-09-30).

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

² Increase (decrease) in LIFO reserve. See details »

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AmerisourceBergen Corp. (NYSE:ABC)

Adjustments to Financial Statements

Adjustments to Current Assets

Adjustments to Total Assets

Adjustments to Total Liabilities

Adjustments to Stockholders’ Equity

Adjustments to Capitalization Table

Adjustments to Reported Income