What is a Supplementary Statement?

A supplementary statement is a supporting schedule that expands upon the information in an organization's income statement, balance sheet, or statement of cash flows. These statements are typically attached to a set of financial statements when the statements are being distributed outside of the organization; they are rarely attached to internal distributions.

Examples of Supplementary Statements

Here are ten examples of supplementary statements that provide additional details to an organization's financial statements:

Breakdown of revenue sources. A detailed schedule that categorizes revenue by product line, geographic region, or business segment.
Cost of goods sold (COGS) breakdown. A supplementary statement that itemizes direct materials, labor, and overhead costs included in COGS.
Depreciation and amortization schedule. A report showing the depreciation and amortization expenses by asset type or category.
Aging of accounts receivable. A schedule detailing outstanding receivables by age, such as 30, 60, or 90+ days past due.
Inventory valuation report. A statement providing details on inventory classification, valuation methods (FIFO, LIFO, or weighted average), and obsolete stock.
Breakdown of operating expenses. A supplementary report categorizing selling, general, and administrative expenses into specific categories like salaries, rent, and advertising.
Long-term debt schedule. A schedule listing long-term loans, bonds payable, interest rates, maturity dates, and principal repayment schedules.
Capital expenditures summary. A report detailing investments in property, plant, and equipment, including major asset purchases and project costs.
Cash flow reconciliation statement. A supplementary statement explaining differences between net income and operating cash flows, often detailing working capital changes.
Tax expense breakdown. A schedule showing tax liabilities, deferred tax assets and liabilities, and differences between book and taxable income.