NOTE G – SUPPLEMENTAL BALANCE SHEET INFORMATION

Components of selected captions in our accompanying unaudited condensed consolidated balance sheets are as follows:

Cash, cash equivalents, restricted cash and restricted cash equivalents



	As of
(in millions)	March 31, 2018		December 31, 2017
Cash and cash equivalents	$	287	$	188
Restricted cash included in Other current assets	850		803
Restricted cash included in Other long-term assets	31		26
Total cash, cash equivalents and restricted cash	$	1,168	$	1,017

Trade accounts receivable, net



	As of
(in millions)	March 31, 2018			December 31, 2017
Accounts receivable	$	1,650		$	1,645
Allowance for doubtful accounts	(67		)	(68		)
Allowance for sales returns	—			(30		)
Other sales reserves	(3		)	—
	$	1,580		$	1,548

Note: Due to the adoption of FASB ASC Topic 606 effective January 1, 2018, the allowance for sales returns has been prospectively reclassified from Trade accounts receivable, net to Other current liabilities within the unaudited condensed consolidated balance sheets. Prior period balances remain unchanged.

The following is a rollforward of our allowance for doubtful accounts:



	Three Months Ended March 31,
(in millions)	2018			2017
Beginning balance	$	68		$	73
Net charges to expenses	4			3
Utilization of allowances	(5		)	(1		)
Ending balance	$	67		$	75

Inventories



	As of
(in millions)	March 31, 2018		December 31, 2017
Finished goods	$	717	$	685
Work-in-process	105		110
Raw materials	291		284
	$	1,113	$	1,078

Property, plant and equipment, net



	As of
(in millions)	March 31, 2018			December 31, 2017
Land	$	103		$	102
Buildings and improvements	1,132			1,120
Equipment, furniture and fixtures	3,246			3,183
Capital in progress	215			219
	4,696			4,625
Accumulated depreciation	(2,996		)	(2,928		)
	$	1,700		$	1,697

Depreciation expense was $68 million for the first quarter of 2018 and $63 million for the first quarter of 2017.

Accrued expenses



	As of
(in millions)	March 31, 2018		December 31, 2017
Legal reserves	$	1,255	$	1,176
Payroll and related liabilities	488		591
Accrued contingent consideration	62		36
Other	643		653
	$	2,447	$	2,456

Other long-term liabilities



	As of
(in millions)	March 31, 2018		December 31, 2017
Accrued income taxes	$	1,119	$	1,275
Legal reserves	256		436
Accrued contingent consideration	92		133
Other	787		525
	$	2,254	$	2,370