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.

Mastercard 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	926)	738)	527)	489)	537)
Settlement obligations	1,111)	913)	1,475)	2,714)	2,189)
Restricted security deposits held for customers	1,568)	1,873)	1,696)	1,370)	1,080)
Accrued litigation	1,094)	840)	842)	914)	1,591)
Customer and merchant incentives	5,600)	4,730)	3,998)	3,892)	3,275)
Personnel costs	1,322)	980)	727)	713)	744)
Income and other taxes	279)	337)	208)	332)	158)
Other	600)	595)	497)	552)	570)
Accrued expenses	7,801)	6,642)	5,430)	5,489)	4,747)
Short-term debt	274)	792)	649)	—)	500)
Other current liabilities	1,397)	1,364)	1,228)	928)	949)
Current liabilities	14,171)	13,162)	11,847)	11,904)	11,593)
Long-term debt, excluding current portion	13,749)	13,109)	12,023)	8,527)	5,834)
Deferred income taxes	393)	395)	86)	85)	67)
Other liabilities	4,034)	3,591)	3,111)	2,729)	1,877)
Noncurrent liabilities	18,176)	17,095)	15,220)	11,341)	7,778)
Total liabilities	32,347)	30,257)	27,067)	23,245)	19,371)
Redeemable non-controlling interests	21)	29)	29)	74)	71)
Class A common stock, $0.0001 par value	—)	—)	—)	—)	—)
Class B common stock, $0.0001 par value	—)	—)	—)	—)	—)
Additional paid-in-capital	5,298)	5,061)	4,982)	4,787)	4,580)
Class A treasury stock, at cost	(51,354)	(42,588)	(36,658)	(32,205)	(25,750)
Retained earnings	53,607)	45,648)	38,747)	33,984)	27,283)
Accumulated other comprehensive loss	(1,253)	(809)	(680)	(673)	(718)
Total Mastercard Incorporated stockholders’ equity	6,298)	7,312)	6,391)	5,893)	5,395)
Non-controlling interests	58)	71)	97)	24)	23)
Total equity	6,356)	7,383)	6,488)	5,917)	5,418)
Total liabilities, redeemable non-controlling interests and equity	38,724)	37,669)	33,584)	29,236)	24,860)

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.	Mastercard 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.	Mastercard Inc. noncurrent liabilities increased from 2020 to 2021 and from 2021 to 2022.
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.	Mastercard Inc. total liabilities increased from 2020 to 2021 and from 2021 to 2022.
Total Mastercard Incorporated 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.	Mastercard Inc. total Mastercard Incorporated stockholders’ equity increased from 2020 to 2021 but then decreased significantly from 2021 to 2022.

Mastercard Inc. (NYSE:MA)

Balance Sheet: Liabilities and Stockholders’ Equity