Table of Contents 62 Supplemental Data for Financial Position At December 31 Supplemental consolidating data Consolidated Machinery, Energy & Transportation  1 Financial Products Consolidating Adjustments (Millions of dollars) 2018 2017 2018 2017 2018 2017 2018 2017 Assets Current assets: Cash and short-term investments $ 7,857 $ 8,261 $ 6,968 $ 7,381 $ 889 $ 880 $ — $ — Receivables - trade and other 8,802 7,436 4,677 4,596 401 343 3,724 $^{2,3}$  2,497 $^{2,3}$  Receivables - finance 8,650 8,757 — — 13,989 12,985 (5,339) $^{3}$  (4,228) $^{3}$  Prepaid expenses and other current assets 1,765 1,772 1,227 1,099 583 679 (45) $^{4}$  (6) $^{4}$  Inventories 11,529 10,018 11,529 10,018 — — — $^{ }$  — $^{ }$  Total current assets 38,603 36,244 24,401 23,094 15,862 14,887 (1,660) (1,737) Property, plant and equipment - net 13,574 14,155 9,085 9,823 4,489 4,332 — $^{ }$  — $^{ }$  Long-term receivables - trade and other 1,161 990 302 229 204 162 655 $^{2,3}$  599 $^{2,3}$  Long-term receivables - finance 13,286 13,542 — — 13,951 14,170 (665) $^{3}$  (628) $^{3}$  Investments in Financial Products subsidiaries — — 3,672 4,064 — — (3,672) $^{5}$  (4,064) $^{5}$  Noncurrent deferred and refundable income taxes 1,439 1,693 2,015 2,166 116 101 (692) $^{6}$  (574) $^{6}$  Intangible assets 1,897 2,111 1,897 2,106 — 5 — — $^{ }$  Goodwill 6,217 6,200 6,217 6,183 — 17 — — Other assets 2,332 2,027 886 822 1,446 1,205 — — Total assets $ 78,509 $ 76,962 $ 48,475 $ 48,487 $ 36,068 $ 34,879 $ (6,034) $ (6,404) Liabilities Current liabilities: Short-term borrowings $ 5,723 $ 4,837 $ — $ 1 $ 5,723 $ 4,836 $ — $ — Short-term borrowings with consolidated companies — — — — 1,500 1,623 (1,500) $^{7}$  (1,623) $^{7}$  Accounts payable 7,051 6,487 6,972 6,330 194 265 (115) $^{8}$  (108) $^{8}$  Accrued expenses 3,573 3,220 3,212 2,880 361 340 — — Accrued wages, salaries and employee benefits 2,384 2,559 2,350 2,504 34 55 — $^{ }$  — $^{ }$  Customer advances 1,243 1,426 1,243 1,426 — — — $^{ }$  — $^{ }$  Dividends payable 495 466 495 466 — — — $^{ }$  — $^{ }$  Other current liabilities 1,919 1,742 1,532 1,327 433 423 (46) $^{6,9}$  (8) $^{6,9}$  Long-term debt due within one year 5,830 6,194 10 6 5,820 6,188 — $^{ }$  — $^{ }$  Total current liabilities 28,218 26,931 15,814 14,940 14,065 13,730 (1,661) (1,739) Long-term debt due after one year 25,000 23,847 8,015 7,958 16,995 15,918 (10) $^{7}$  (29) $^{7}$  Liability for postemployment benefits 7,455 8,365 7,455 8,365 — — — $^{ }$  — $^{ }$  Other liabilities 3,756 4,053 3,111 3,458 1,336 1,167 (691) $^{6}$  (572) $^{6}$  Total liabilities 64,429 63,196 34,395 34,721 32,396 30,815 (2,362) (2,340) Commitments and contingencies Shareholders’ equity Common stock 5,827 5,593 5,827 5,593 919 918 (919) $^{5}$  (918) $^{5}$  Treasury stock (20,531) (17,005) (20,531) (17,005) — — — $^{ }$  — $^{ }$  Profit employed in the business 30,427 26,301 30,427 26,301 3,543 3,598 (3,543) $^{5}$  (3,598) $^{5}$  Accumulated other comprehensive income (loss) (1,684) (1,192) (1,684) (1,192) (943) (592) 943 $^{5}$  592 $^{5}$  Noncontrolling interests 41 69 41 69 153 140 (153) $^{5}$  (140) $^{5}$  Total shareholders’ equity 14,080 13,766 14,080 13,766 3,672 4,064 (3,672) (4,064) Total liabilities and shareholders’ equity $ 78,509 $ 76,962 $ 48,475 $ 48,487 $ 36,068 $ 34,879 $ (6,034) $ (6,404) $^{1}$  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 debt between Machinery, Energy & Transportation and Financial Products. $^{8}$  Elimination of payables between Machinery, Energy & Transportation and Financial Products. $^{9}$  Elimination of prepaid insurance in Financial Products’ other liabilities.