Union Pacific (Union Pacific) Accounts Receivable

: $2,073 Mil (As of Dec. 2023)

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Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Union Pacific's accounts receivables for the quarter that ended in Dec. 2023 was $2,073 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Union Pacific's Days Sales Outstanding for the quarter that ended in Dec. 2023 was 30.71.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Union Pacific's Net-Net Working Capital per share for the quarter that ended in Dec. 2023 was $-80.94.

Union Pacific Accounts Receivable Historical Data

The historical data trend for Union Pacific's Accounts Receivable can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

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Union Pacific Annual Data

Trend

Dec14

Dec15

Dec16

Dec17

Dec18

Dec19

Dec20

Dec21

Dec22

Dec23

Accounts Receivable

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1,595.00

1,505.00

1,722.00

1,891.00

2,073.00

Union Pacific Quarterly Data
	Mar19	Jun19	Sep19	Dec19	Mar20	Jun20	Sep20	Dec20	Mar21	Jun21	Sep21	Dec21	Mar22	Jun22	Sep22	Dec22	Mar23	Jun23	Sep23	Dec23
Accounts Receivable	Get a 7-Day Free Trial															1,891.00	1,955.00	1,826.00	1,934.00	2,073.00

Union Pacific Accounts Receivable Calculation

Accounts Receivable is money owed to a business by customers and shown on its Balance Sheet as an asset.

Union Pacific Accounts Receivable Explanation

1. Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Days Sales Outstanding measures of the average number of days that a company takes to collect revenue after a sale has been made. It is a financial ratio that illustrates how well a company's accounts receivables are being managed.

Union Pacific's Days Sales Outstanding for the quarter that ended in Dec. 2023 is calculated as:

	Days Sales Outstanding
=	Accounts Receivable	/	Revenue	*	Days in Period
=	2073	/	6159	*	91
=	30.71

2. In Ben Graham's calculation of Net-Net Working Capital (NNWC), Union Pacific's accounts receivable are only considered to be worth 75% of book value:

Union Pacific's Net-Net Working Capital Per Share for the quarter that ended in Dec. 2023 is calculated as:

	Net-Net Working Capital Per Share
=	(Cash And Cash Equivalents	+	0.75 * Accounts Receivable	+	0.5 * Total Inventories	-	Total Liabilities
-	Preferred Stock	-	Minority Interest)	/	Shares Outstanding (EOP)
=	(1071	+	0.75 * 2073	+	0.5 * 743	-	52344
-	0	-	0)	/	609.704
=	-80.94

Be Aware

Net receivables tells us a great deal about the different competitors in the same industry. In competitive industries, some attempt to gain advantage by offering better credit terms, causing increase in sales and receivables.

If company consistently shows lower % Net receivables to gross sales than competitors, then it usually has some kind of competitive advantage which requires further digging.

Average Days Sales Outstanding is a good indicator for measuring a company's sales channel and customers. A company may book great revenue and earnings growth but never receive payment from their customers. This may force a write-off in the future and depress future earnings.

Union Pacific Accounts Receivable Related Terms

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Union Pacific (Union Pacific) Business Description

Industry

GURUFOCUS.COM » STOCK LIST » Industrials » Transportation » Union Pacific Corp (NYSE:UNP) » Definitions » Accounts Receivable

Comparable Companies

Traded in Other Exchanges

UNP:Mexico 1UNP:Italy UNPd:UK UNP:Germany UNP:Germany UNP:Germany UNP:Germany UPAC34:Brazil UNPC:Austria

Address

1400 Douglas Street, Omaha, NE, USA, 68179

Website

http://www.up.com

Omaha, Nebraska-based Union Pacific is the largest public railroad in North America. Operating on more than 30,000 miles of track in the western two thirds of the U.S., UP generated $25 billion of revenue in 2022 by hauling coal, industrial products, intermodal containers, agriculture goods, chemicals, and automotive goods. UP owns about one fourth of Mexican railroad Ferromex and derives roughly 10% of its revenue hauling freight to and from Mexico.

Executives

Jennifer L Hamann	officer: EVP & CHIEF FINANCIAL OFFICER	1400 DOUGLAS STREET, OMAHA NE 68130
Eric J Gehringer	officer: EVP Operations	1400 DOUGLAS STREET, OMAHA NE 68179
Kenyatta G Rocker	officer: EVP Marketing & Sales	1400 DOUGLAS STREET, OMAHA NE 68179
John Wiehoff	director
Doyle Simons	director	220 OCCIDENTAL AVENUE SOUTH, SEATTLE WA 98104
Rahul Jalali	officer: EVP & CIO	1400 DOUGLAS STREET, OMAHA NE 68179
Elizabeth F Whited	officer: EVP & CHIEF MARKETING OFFICER	1400 DOUGLAS ST, OMAHA NE 68179
Teresa M. Finley	director	927 STOVALL BOULEVARD NE, ATLANTA GA 30319
Sheri H. Edison	director	1069 STATE ROUTE 46 EAST, BATESVILLE IN 47006
Todd M. Rynaski	officer: VP CONTROLLER & CAO UPC	1400 DOUGLAS STREET, STOP 1780, OMAHA NE 68179
Craig V Richardson	officer: EVP CLO & Corp Sec	1400 DOUGLAS STREET, OMAHA NE 68179
Delaney William J Iii	director	1390 ENCLAVE PARKWAY, HOUSTON TX 77077
Vincenzo J Vena	officer: CHIEF OPERATING OFFICER	1400 DOUGLAS STREET, OMAHA NE 68179
Christopher J Williams	director	650 FIFTH AVE, 10TH FL, NEW YORK NY 10019
Knight Robert M Jr	officer: Senior Vice President Finance	UNION PACIFIC CORP, 1416 DODGE ST, OMAHA NE 68179