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.

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

US$ in millions

	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019	Dec 31, 2018
Accounts payable	645)	621)	581)	575)	437)
Client contract related	1,065)	884)	849)	763)	678)
Compensation, including bonuses, fringe benefits and payroll taxes	980)	946)	852)	687)	660)
Professional fees	99)	102)	92)	80)	91)
Contingent consideration and deferred purchase price	90)	31)	59)	52)	90)
Interest	43)	56)	55)	53)	45)
Restructuring	26)	30)	53)	67)	74)
Other	368)	311)	272)	235)	220)
Accrued expenses	2,671)	2,360)	2,232)	1,937)	1,858)
Accounts payable and accrued expenses	3,316)	2,981)	2,813)	2,512)	2,295)
Unearned income	1,797)	1,825)	1,252)	1,014)	1,007)
Income taxes payable	161)	137)	102)	108)	100)
Current portion of long-term debt	152)	91)	149)	100)	100)
Current finance lease liabilities	5)	9)	—)	—)	—)
Other current liabilities	147)	198)	242)	211)	32)
Current liabilities	5,578)	5,241)	4,558)	3,945)	3,534)
Long-term debt, less current portion	12,595)	12,034)	12,384)	11,545)	10,907)
Deferred income taxes	464)	410)	338)	646)	736)
Long-term operating lease liabilities	264)	313)	371)	396)	—)
Long-term finance lease liabilities	224)	177)	122)	—)	—)
Other liabilities	447)	472)	511)	456)	418)
Noncurrent liabilities	13,994)	13,406)	13,726)	13,043)	12,061)
Total liabilities	19,572)	18,647)	18,284)	16,988)	15,595)
Common stock and additional paid-in capital, $0.01 par value	10,898)	10,777)	11,095)	11,049)	10,901)
Retained earnings	3,334)	2,243)	1,277)	998)	807)
Treasury stock, at cost	(7,740)	(6,572)	(6,166)	(5,733)	(4,770)
Accumulated other comprehensive loss	(727)	(406)	(205)	(311)	(224)
Equity attributable to IQVIA Holdings Inc.’s stockholders	5,765)	6,042)	6,001)	6,003)	6,714)
Non-controlling interests	—)	—)	279)	260)	240)
Total stockholders’ equity	5,765)	6,042)	6,280)	6,263)	6,954)
Total liabilities and stockholders’ equity	25,337)	24,689)	24,564)	23,251)	22,549)

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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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.	IQVIA Holdings Inc. current liabilities increased from 2020 to 2021 and from 2021 to 2022.
Noncurrent liabilities	Amount of obligation due after one year or beyond the normal operating cycle, if longer.	IQVIA Holdings Inc. noncurrent liabilities decreased from 2020 to 2021 but then increased from 2021 to 2022 exceeding 2020 level.
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.	IQVIA Holdings Inc. total liabilities increased from 2020 to 2021 and from 2021 to 2022.
Equity attributable to IQVIA Holdings Inc.’s stockholders	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.	IQVIA Holdings Inc. equity attributable to IQVIA Holdings Inc.’s stockholders increased from 2020 to 2021 but then decreased significantly from 2021 to 2022.

IQVIA Holdings Inc. (NYSE:IQV)

Balance Sheet: Liabilities and Stockholders’ Equity