Reformulate apple balance sheet 2019 using operating assets, operating liabilities , financial assets and financial liabilities 

     

Apple Inc.  CONSOLIDATED BALANCE SHEET    (In millions, except number of shares which are reflected in thousands and par value)	September 28, 2019
ASSETS:
Current assets:
Cash and cash equivalents	$	48,844
Marketable securities	51,713
Accounts receivable, net	22,926
Inventories	4,106
Vendor non-trade receivables	22,878
Other current assets	12,352
Total current assets	162,819
Non-current assets:
Marketable securities	105,341
Property, plant and equipment, net	37,378
Other non-current assets	32,978
Total non-current assets	175,697
Total assets	$	338,516
LIABILITIES AND SHAREHOLDERS EQUITY:
Current liabilities:
Accounts payable	$	46,236
Other current liabilities	37,720
Deferred revenue	5,522
Commercial paper	5,980
Term debt	10,260
Total current liabilities	105,718
Non-current liabilities:
Term debt	91,807
Other non-current liabilities	50,503
Total non-current liabilities	142,310
Total liabilities	248,028
Commitments and contingencies
Shareholders equity:
Common stock and additional paid-in capital, $0.00001 par value: 12,600,000 shares authorized; 4,443,236 and 4,754,986 shares issued and outstanding, respectively	45,174
Retained earnings	45,898
Accumulated other comprehensive income/(loss)	(584
Total shareholders equity	90,488
Total liabilities and shareholders equity	$	338,516