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AppleNVIDIABerkshireMetrics guide
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Metrics guide›Financial statement lines

Change in accounts payable and accrued liabilities

Cash-flow reconciliation change in accounts payable and accrued liabilities.

Worked example · a round-number company

Change in accounts payable and accrued liabilities$1.0B÷Revenue$5.0B=Share of revenue20.0%This period$1.0B÷A year before$800M− 1 =Change+25.0%

How to read it

↕Neither higher nor lower is better. Shows the operating cash effect of changes in these obligations.

Keep in mind

  • A combined working-capital adjustment, not accounts payable alone or the simple difference between balance-sheet dates.