$\frac{10}{5}\frac{?}{24},7$:$13PM$

Appendix C: Specimen Financial Statements: The Coca$-$Cola Company

Dividends $($per share $-$ $$1\mathrm{.}64,$$$1\mathrm{.}60$ and $$1\mathrm{.}56$ in $2020,2019$ and $2018,,(7,047),($:$6,845),(6,644)$

respectively$)$

$\backslash$table$[[$Balance at end of year,$66,555,65,855,63,234],[$Accumulated Other Comprehensive Income $($Loss$),,,],[$Balance at beginning of year,$(13,544),(12,814)(10,305),],[$Adoption of accounting standards$\_,-,(564),(409)],[$Net other comprehensive income $($loss$),(1,057),(166)(2,100),],[$Balance at end of year,$(14,601),(13,544)(12,814),]]$

Treasury Stock

Balance at beginning of year

Treasury stock issued to employees related to stock$-$based compensation

$(52,244)(51,719)(50,677)$

$228501,704$

plans

$\backslash$table$[[$Purchases of stock for treasury,$-,(1,026),(1,746)],[$Balance at end of year,$(52,016)(52,244)(51,719)],[$Total Equity Attributable to Shareowners of The Coca$-$Cola Company, $

$19,299],[$Equity Attributable to Noncontrolling Interests$],[$Balance at beginning of year,$ $2,117,$$ $2,077,$$ $1,905],[$Net income attributable to noncontrolling interests,$21,65,42],[$Net foreign currency translation adjustments,$(153),45,53],[$Dividends paid to noncontrolling interests,$(18),(48),(31)],[$Acquisition of interests held by noncontrolling owners,$,(84),],[$Contributions by noncontrolling interests,$17,3,],[$Business combinations,$1,59,101],[$Other activities,$,,7],[$Total Equity Attributable to Noncontrolling Interests,$ $1,985,$$$2,117,$$ $2,077]]$

${?}_{-}^1$ Refer to Note $1$ and Note $5.$

$\frac{5}{5}$The financial statements of Coca$-$Cola and PepsiCo are presented in Appendices C and D$,$ respectively. The companies' complete

annual reports, including the notes to the financial statements, are available online.

Click here to view Appendix C$.$

Click here to view Appendix D$.$

Use the companies' financial information to answer the following questions.

What depreciation methods are used by Coca$-$Cola and PepsiCo for property, plant, and equipment?

Compare the following ratios for Coca$-$Cola and PepsiCo for $2020.$