EXHIBIT 3.5 Operating and Nonoperating Items in Boston Scientific's Balance Sheet December 31, $ millions 2018 2017 Current assets Cash and cash equivalents.. $ 146 $ 188 Trade accounts receivable, net 1,608 1,548 Inventories. 1,166 1,078 Prepaid income taxes. 161 66 Other current assets. 921 942 Total current assets 4,002 3,822 Property, plant and equipment, net 1,782 1,697 Goodwill 7,911 6,998 Other intangible assets, net 6,372 5,837 Other long-term assets 932 688 Total assets $20,999 $19,042 Current liabilities Current debt obligations $ 2,253 $ 1,801 Accounts payable 349 530 Accrued expenses 2,246 2,456 Other current liabilities. 412 867 Total current liabilities 5,260 5,654 Long-term debt.. 4,803 3,815 Deferred income taxes. 328 191 Other long-term liabilities 1,882 2,370 Stockholders' equity Calculate the accounts receivable turnover ratio for 2018 EXHIBIT 3.5 Operating and Nonoperating Items in Boston Scientific's Balance Sheet December 31, $ millions 2018 2017 Current assets Cash and cash equivalents.. $ 146 $ 188 Trade accounts receivable, net 1,608 1,548 Inventories. 1,166 1,078 Prepaid income taxes. 161 66 Other current assets. 921 942 Total current assets 4,002 3,822 Property, plant and equipment, net 1,782 1,697 Goodwill 7,911 6,998 Other intangible assets, net 6,372 5,837 Other long-term assets 932 688 Total assets $20,999 $19,042 Current liabilities Current debt obligations $ 2,253 $ 1,801 Accounts payable 349 530 Accrued expenses 2,246 2,456 Other current liabilities. 412 867 Total current liabilities 5,260 5,654 Long-term debt.. 4,803 3,815 Deferred income taxes. 328 191 Other long-term liabilities 1,882 2,370 Stockholders' equity Calculate the accounts receivable turnover ratio for 2018