Depreciation and Amortization Including Discontinued Operations

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- Definition

Increase (Decrease) In Contract With Customer, Asset

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- Definition

Increase (Decrease) in Contract with Customer, Liability

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- References

No definition available.

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- Definition

The increase (decrease) during the reporting period in the aggregate amount of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 28
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=98514028&loc=d3e3602-108585

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- Definition

The increase (decrease) during the period in the amount due for taxes based on the reporting entity's earnings or attributable to the entity's income earning process (business presence) within a given jurisdiction.

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- Definition

The increase (decrease) during the reporting period in the aggregate value of all inventory held by the reporting entity, associated with underlying transactions that are classified as operating activities.

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- References

No definition available.

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Amount of increase (decrease) in operating assets after deduction of operating liabilities classified as other.

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- Definition

Amount of increase (decrease) in obligation for pension and other postretirement benefits. Includes, but is not limited to, defined benefit and defined contribution plans.

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- Definition

The increase (decrease) during the reporting period in the total amount due within one year (or one operating cycle) from all parties, associated with underlying transactions that are classified as operating activities.

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- Definition

Amount of cash inflow (outflow) from operating activities, including discontinued operations. Operating activity cash flows include transactions, adjustments, and changes in value not defined as investing or financing activities.

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- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
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The aggregate amount of noncash, equity-based employee remuneration. This may include the value of stock or unit options, amortization of restricted stock or units, and adjustment for officers' compensation. As noncash, this element is an add back when calculating net cash generated by operating activities using the indirect method.

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RECENT ACCOUNTING PRONOUNCEMENTS - Effect of Topic 606 and ASU 2017-07 Adoption on Cash Flows Statement (Details) - USD ($) $ in Millions	3 Months Ended		12 Months Ended
	Mar. 25, 2018	Mar. 26, 2017	Dec. 31, 2017	Dec. 31, 2016
Operating activities
Net earnings	$ 1,157	$ 789
Adjustments to reconcile net earnings to net cash provided by operating activities
Depreciation and amortization	279	285
Stock-based compensation	38	44
Changes in assets and liabilities
Receivables, net	(108)	(799)
Contract assets	(1,413)	(62)
Inventories	(318)	(225)
Accounts payable	1,290	1,111
Contract liabilities	(478)	(185)
Postretirement benefit plans	(1,145)	345
Income taxes	1,064	175
Other, net	266	188
Net cash provided by operating activities	$ 632	1,666
Historical
Operating activities
Net earnings		763
Adjustments to reconcile net earnings to net cash provided by operating activities
Depreciation and amortization		285
Stock-based compensation		44
Changes in assets and liabilities
Receivables, net		(667)
Contract assets		0
Inventories		(404)
Accounts payable		1,111
Contract liabilities		(204)
Postretirement benefit plans		345
Income taxes		175
Other, net		218
Net cash provided by operating activities		1,666
Adjustments for \| ASC 606
Operating activities
Net earnings		26	$ (39)	$ (92)
Adjustments to reconcile net earnings to net cash provided by operating activities
Depreciation and amortization		0
Stock-based compensation		0
Changes in assets and liabilities
Receivables, net		(132)
Contract assets		(62)
Inventories		179
Accounts payable		0
Contract liabilities		19
Postretirement benefit plans		0
Income taxes		0
Other, net		(30)
Net cash provided by operating activities		$ 0