Begin process: 1/22/2022 6:44:45 AM Line of Reasoning Information Dump FUNDAMENTAL ACCOUNTING CONCEPTS CONTINUITY CROSS CHECKS: XBRL Instance : https://www.sec.gov/Archives/edgar/data/21344/000002134421000008/ko-20201231_htm.xml XBRL Cloud Viewer : https://edgardashboard.xbrlcloud.com/flex/viewer/XBRLViewer.html#instance=http://www.sec.gov/Archives/edgar/data/21344/000002134421000008/ko-20201231_htm.xml Base Taxonomy version : http://fasb.org/us-gaap/2020-01-31 DEI Taxonomy version : http://xbrl.sec.gov/dei/2020-01-31 ENTITY and DOCUMENT FACTS (explicitly reported): Entity registrant name : COCA COLA CO CIK : 0000021344 Entity filer category : Large Accelerated Filer Trading symbol : KO Company fiscal year end: --12-31 Fiscal period focus : FY Document type : 10-K Balance Sheet Date (document period end date): 2020-12-31 Income Statement Period (YTD, current period, period start date): 2020-01-01 to 2020-12-31 Context ID for document period focus (instants): iceeaa20d9e56411b8d25df8fe0655810_I20201231 Context ID for YTD period (durations): i332b4b4934334ef88404c364755dc38e_D20200101-20201231 BALANCE SHEET information which was logically derived: BS-IMPUTE-101: RedeemableNoncontrollingInterest was NOT REPORTED; however, the details were used to logically derived to be: 0 BS-IMPUTE-102: TemporaryEquity was NOT REPORTED; however, the details related to the parent and noncontrolling interest were used to logically derived to be: 0 BS-IMPUTE-106: Noncurrent Assets was NOT REPORTED; however, Assets was reported and Current Assets was reported; therefore Noncurrent Assets was logically derived to be: 68056000000 BS-IMPUTE-115: Liabilities was NOT REPORTED; however, Equity was reported; therefore Noncurrent Liabilities was logically derived to be: 66012000000 BS-IMPUTE-116: Noncurrent Liabilities was NOT REPORTED; however, Current Liabilities and Liabilities were reported; therefore Noncurrent Liabilities was logically derived to be: 51411000000 BALANCE SHEET FACTS (explicitly reported and logically derived): Assets: 87296000000 Current Assets: 19240000000 Noncurrent Assets: 68056000000 LiabilitiesAndEquity: 87296000000 Liabilities: 66012000000 CurrentLiabilities: 14601000000 NoncurrentLiabilities: 51411000000 CommitmentsAndContingencies: 0 TemporaryEquity: 0 Equity: 21284000000 Equity attributable to parent: 19299000000 Equity attributable to noncontrolling interest: 1985000000 BALANCE SHEET consistency checks: BS1: 0 Equity(21284000000) = EquityAttributableToParent(19299000000) + EquityAttributableToNoncontrollingInterest(1985000000) BS2: 0 Assets(87296000000) = LiabilitiesAndEquity(87296000000) BS3: 0 Assets(87296000000) = CurrentAssets(19240000000) + NoncurrentAssets(68056000000) BS4: 0 Liabilities(66012000000)= CurrentLiabilities(14601000000) + NoncurrentLiabilities(51411000000) BS5: 0 Liabilities and Equity(87296000000)= Liabilities(66012000000) + CommitmentsAndContingencies(0)+ Equity(21284000000) INCOME STATEMENT information that was logically derived: IS-IMPUTE-101: ParticipatingSecuritiesDistributedAndUndistributedEarningsLossBasic was NOT EXPLICITLY REPORTED; however, details were reported; therefore ParticipatingSecuritiesDistributedAndUndistributedEarningsLossBasic was logically derived to be: 0 IS-IMPUTE-102: IncomeLossFromDiscontinuedOperationsNetOfTax was NOT EXPLICITLY REPORTED; however, details were reported; therefore IncomeLossFromDiscontinuedOperationsNetOfTax was logically derived to be: 0 IS-IMPUTE-106: NetIncomeLossAvailableToCommonStockholdersBasic was NOT EXPLICITLY REPORTED; however, details were reported; therefore NetIncomeLossAvailableToCommonStockholdersBasic was logically derived to be: 7747000000 IS-IMPUTE-107: IncomeLossFromContinuingOperationsAfterTax was NOT EXPLICITLY REPORTED; however, IncomeLossFromContinuingOperationsBeforeTax details was reported; therefore IncomeLossFromContinuingOperationsAfterTax was logically derived to be: 7768000000 IS-IMPUTE-116: PreferredStockDividendsAndOtherAdjustments was NOT EXPLICITLY REPORTED; however, NetIncomeLossAttributableToParent AND NetIncomeLossAvailableToCommonStockholdersBasic were BOTH reported; therefore PreferredStockDividendsAndOtherAdjustments was logically derived to be: 0 IS-IMPUTE-121: NonoperatingIncomeLoss was NOT EXPLICITLY REPORTED; however, OperatingIncomeLoss AND IncomeLossFromContinuingOperationsBeforeTax were BOTH reported; therefore NonoperatingIncomeLoss was logically derived to be: 752000000 IS-IMPUTE-123: OperatingExpenses was NOT EXPLICITLY REPORTED; however, GrossProfit AND OperatingIncomeLoss were BOTH reported; therefore OperatingExpenses was logically derived to be: 10584000000 IS-IMPUTE-207: OtherComprehensiveIncomeLoss was NOT EXPLICITLY REPORTED; however, ComprehensiveIncomeLoss was reported; therefore OtherComprehensiveIncomeLoss was logically derived to be: -1210000000 INCOME STATEMENT FACTS (explicitly reported and logically derived): Revenues: 33014000000 CostOfRevenues: 13433000000 GrossProfit: 19581000000 OperatingExpenses: 10584000000 OtherOperatingIncome: 0 OperatingIncomeLoss: 8997000000 NonoperatingIncomeLoss: 752000000 Income (Loss) from Continuing Operations Before Tax: 9749000000 Income Tax Expense (Benefit): 1981000000 Income (Loss) from Continuing Operations After Tax: 7768000000 Income (Loss) from Discontinued Operations: 0 Net Income (Loss): 7768000000 Net Income (Loss) Attributable to Parent: 7747000000 Net Income (Loss) Attributable to Noncontrolling Interest: 21000000 Preferred Stock Dividends and Other Adjustments: 0 Net Income (Loss) Available to Common Stockholders, Basic: 7747000000 Other Comprehensive Income: -1210000000 Comprehensive Income: 6558000000 Comprehensive Income Attributable to Parent: 6690000000 Comprehensive Income Attributable to Noncontrolling Interest: -132000000 INCOME STATEMENT consistency checks: IS1: 0 GrossProfit(19581000000) = Revenues(33014000000) - CostOfRevenues(13433000000) IS2: 0 OperatingIncomeLoss(8997000000) = GrossProfit(19581000000) - OperatingExpenses(10584000000) + OtherOperatingIncome(0) IS3: 0 (Not used) IS4: 0 IncomeLossFromContinuingOperationsBeforeTax(9749000000) = OperatingIncomeLoss(8997000000) + NonoperatingIncomeLoss(752000000) IS5: 0 IncomeLossFromContinuingOperationsAfterTax(7768000000) = IncomeLossFromContinuingOperationsBeforeTax(9749000000) - IncomeTaxExpenseBenefit(1981000000) IS6: 0 NetIncomeLoss(7768000000) = IncomeLossFromContinuingOperationsAfterTax(7768000000) + IncomeLossFromDiscontinuedOperationsNetOfTax(0) IS7: 0 NetIncomeLoss(7768000000) = NetIncomeLossAttributableToParent(7747000000) + NetIncomeLossAttributableToNoncontrollingInterest(21000000) IS8: 0 NetIncomeLossAvailableToCommonStockholdersBasic(7747000000) = NetIncomeLossAttributableToParent(7747000000) - PreferredStockDividendsAndOtherAdjustments(0) IS9: 0 ComprehensiveIncomeLoss(6558000000) = ComprehensiveIncomeLossAttributableToParent(6690000000) + ComprehensiveIncomeLossAttributableToNoncontrollingInterest(-132000000) IS10: 0 ComprehensiveIncomeLoss(6558000000) = NetIncomeLoss(7768000000) + OtherComprehensiveIncomeLoss(-1210000000) CASH FLOW STATEMENT information that was logically derived: CF-IMPUTE-102: NetCashFlowsOperatingContinuing was NOT EXPLICITLY REPORTED; however, NetCashFlowsOperating was reported; therefore NetCashFlowsOperatingContinuing was logically derived to be: 9844000000 CF-IMPUTE-103: NetCashFlowsInvestingContinuing was NOT EXPLICITLY REPORTED; however, NetCashFlowsInvesting was reported; therefore NetCashFlowsInvestingContinuing was logically derived to be: -1477000000 CF-IMPUTE-104: NetCashFlowsFinancingContinuing was NOT EXPLICITLY REPORTED; however, NetCashFlowsFinancing was reported; therefore NetCashFlowsFinancingContinuing was logically derived to be: -8070000000 CF-IMPUTE-108: NetCashFlowsDiscontinued was NOT EXPLICITLY REPORTED; however, the operating, investing, and financing detail items were reported; therefore NetCashFlowsFinancing was logically derived to be: 0 CF-IMPUTE-109: NetCashFlowsContinuing was NOT EXPLICITLY REPORTED; however, NetCashFlow was reported; therefore NetCashFlowsContinuing was logically derived to be: 297000000 CASH FLOW STATEMENT FACTS (explicitly reported and logically derived): Net Cash Flow: 373000000 Net Cash Flow, Operating: 9844000000 Net Cash Flow, Investing: -1477000000 Net Cash Flow, Financing: -8070000000 Net Cash Flow, Operating, Continuing: 9844000000 Net Cash Flow, Investing, Continuing: -1477000000 Net Cash Flow, Financing, Continuing: -8070000000 Net Cash Flow, Operating, Discontinued: 0 Net Cash Flow, Investing, Discontinued: 0 Net Cash Flow, Financing, Discontinued: 0 Net Cash Flow, Continuing: 297000000 Net Cash Flow, Discontinued: 0 Exchange Gains (Losses): 76000000 CASH FLOW STATEMENT consistency checks: CF1: 0 NetCashFlow(373000000) = (NetCashFlowsOperating(9844000000) + (NetCashFlowsInvesting(-1477000000) + (NetCashFlowsFinancing(-8070000000) + ExchangeGainsLosses(76000000) CF2: 0 NetCashFlowsContinuing(297000000) = NetCashFlowsOperatingContinuing(9844000000) + NetCashFlowsInvestingContinuing(-1477000000) + NetCashFlowsFinancingContinuing(-8070000000) CF3: 0 NetCashFlowsDiscontinued(0) = NetCashFlowsOperatingDiscontinued(0) + NetCashFlowsInvestingDiscontinued(0) + NetCashFlowsFinancingDiscontinued(0) CF4: 0 NetCashFlowsOperating(9844000000) = NetCashFlowsOperatingContinuing(9844000000) + NetCashFlowsOperatingDiscontinued(0) CF5: 0 NetCashFlowsInvesting(-1477000000) = NetCashFlowsInvestingContinuing(-1477000000) + NetCashFlowsInvestingDiscontinued(0) CF6: 0 NetCashFlowsFinancing(-8070000000) = NetCashFlowsFinancingContinuing(-8070000000) + NetCashFlowsFinancingDiscontinued(0) KEY RATIOS: ROA:0.089 ROE:0.365 ROS:0.235 SGR:0.575 Process completed successfully End process: 1/22/2022 6:44:45 AM