Table of Contents Supplemental Data for Financial Position 62 At December 31 Supplemental consolidating data Consolidated Machinery, Energy & Transportation  1 Financial Products Consolidating Adjustments (Millions of dollars) 2019 2018 2019 2018 2019 2018 2019 2018 Assets Current assets: Cash and short-term investments $ 8,284 $ 7,857 $ 7,299 $ 6,968 $ 985 $ 889 $ — $ — Receivables - trade and other 8,568 8,802 3,737 4,677 451 401 4,380 $^{2,3}$  3,724 $^{2,3}$  Receivables - finance 9,336 8,650 — — 14,489 13,989 (5,153) $^{3}$  (5,339) $^{3}$  Prepaid expenses and other current assets 1,739 1,765 1,290 1,227 529 583 (80) $^{4}$  (45) $^{4}$  Inventories 11,266 11,529 11,266 11,529 — — — $^{ }$  — $^{ }$  Total current assets 39,193 38,603 23,592 24,401 16,454 15,862 (853) (1,660) Property, plant and equipment - net 12,904 13,574 8,606 9,085 4,298 4,489 — $^{ }$  — $^{ }$  Long-term receivables - trade and other 1,193 1,161 348 302 152 204 693 $^{2,3}$  655 $^{2,3}$  Long-term receivables - finance 12,651 13,286 — — 13,354 13,951 (703) $^{3}$  (665) $^{3}$  Investments in Financial Products subsidiaries — — 4,260 3,672 — — (4,260) $^{5}$  (3,672) $^{5}$  Noncurrent deferred and refundable income taxes 1,411 1,439 2,002 2,015 117 116 (708) $^{6}$  (692) $^{6}$  Intangible assets 1,565 1,897 1,565 1,897 — — — — $^{ }$  Goodwill 6,196 6,217 6,196 6,217 — — — — Other assets 3,340 2,332 1,868 886 1,572 1,446 (100) $^{7}$  — Total assets $ 78,453 $ 78,509 $ 48,437 $ 48,475 $ 35,947 $ 36,068 $ (5,931) $ (6,034) Liabilities Current liabilities: Short-term borrowings $ 5,166 $ 5,723 $ 5 $ — $ 5,161 $ 5,723 $ — $ — Short-term borrowings with consolidated companies — — — — 600 1,500 (600) $^{8}$  (1,500) $^{8}$  Accounts payable 5,957 7,051 5,918 6,972 212 194 (173) $^{9}$  (115) $^{9}$  Accrued expenses 3,750 3,573 3,415 3,212 335 361 — — Accrued wages, salaries and employee benefits 1,629 2,384 1,580 2,350 49 34 — $^{ }$  — $^{ }$  Customer advances 1,187 1,243 1,187 1,243 — — — $^{ }$  — $^{ }$  Dividends payable 567 495 567 495 — — — $^{ }$  — $^{ }$  Other current liabilities 2,155 1,919 1,689 1,532 566 433 (100) $^{6,10}$  (46) $^{6,10}$  Long-term debt due within one year 6,210 5,830 16 10 6,194 5,820 — $^{ }$  — $^{ }$  Total current liabilities 26,621 28,218 14,377 15,814 13,117 14,065 (873) (1,661) Long-term debt due after one year 26,281 25,000 9,151 8,015 17,140 16,995 (10) $^{8}$  (10) $^{8}$  Liability for postemployment benefits 6,599 7,455 6,599 7,455 — — — $^{ }$  — $^{ }$  Other liabilities 4,323 3,756 3,681 3,111 1,430 1,336 (788) $^{6}$  (691) $^{6}$  Total liabilities 63,824 64,429 33,808 34,395 31,687 32,396 (1,671) (2,362) Commitments and contingencies Shareholders’ equity Common stock 5,935 5,827 5,935 5,827 919 919 (919) $^{5}$  (919) $^{5}$  Treasury stock (24,217) (20,531) (24,217) (20,531) — — — $^{ }$  — $^{ }$  Profit employed in the business 34,437 30,427 34,437 30,427 3,997 3,543 (3,997) $^{5}$  (3,543) $^{5}$  Accumulated other comprehensive income (loss) (1,567) (1,684) (1,567) (1,684) (828) (943) 828 $^{5}$  943 $^{5}$  Noncontrolling interests 41 41 41 41 172 153 (172) $^{5}$  (153) $^{5}$  Total shareholders’ equity 14,629 14,080 14,629 14,080 4,260 3,672 (4,260) (3,672) Total liabilities and shareholders’ equity $ 78,453 $ 78,509 $ 48,437 $ 48,475 $ 35,947 $ 36,068 $ (5,931) $ (6,034) $^{1}$  Represents Caterpillar Inc. and its subsidiaries with Financial Products accounted for on the equity basis. $^{2}$  Elimination of receivables between Machinery, Energy & Transportation and Financial Products. $^{3}$  Reclassification of Machinery, Energy & Transportation’s trade receivables purchased by Financial Products and Financial Products’ wholesale inventory receivables. $^{4}$  Elimination of Machinery, Energy & Transportation’s insurance premiums that are prepaid to Financial Products. $^{5}$  Elimination of Financial Products’ equity which is accounted for by Machinery, Energy & Transportation on the equity basis. $^{6}$  Reclassification reflecting required netting of deferred tax assets/liabilities by taxing jurisdiction. $^{7}$  Elimination of other intercompany assets between Machinery, Energy & Transportation and Financial Products. $^{8}$  Elimination of debt between Machinery, Energy & Transportation and Financial Products. $^{9}$  Elimination of payables between Machinery, Energy & Transportation and Financial Products. 10 Elimination of prepaid insurance in Financial Products’ other liabilities.