Distinguishing Between Common Stock and Additional Paid-in Capital Following is the 2016 stockholders’ equity section from the Cisco Systems Inc. balance sheet.

Shareholders’ ????quity (in millions, except par value) July 2016 Preferred stock, no par value: 5 shares authorized; none issued and outstanding . . . . . . . $ —

Common stock and additional paid-in capital, $0.001 par value: 20,000 shares authorized; 5,029 and 5,085 shares issued and outstanding at July 30, 2016, and July 25, 2015, respectively . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44,516 Retained earnings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19,396 Accumulated other comprehensive income. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (326)

Total Cisco shareholders’ equity. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 63,586 Noncontrolling interests . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (1)

Total equity . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $63,585

a. For the $44,516 million reported as “common stock and additional paid-in capital,” what portion is common stock and what portion is additional paid-in capital?

b. Explain why Cisco does not report the two components described in part a separately.