Should I be concerned about earnings quality based on these balance-sheet based accruals, based on trend analysis:

***Please see newer post for fully viewable calculations

Walmart Inc., balance sheet computation of aggregate accruals
USD $ in millions
	Jan 31, 2018	Jan 31, 2017	Jan 31, 2016	Jan 31, 2015	Jan 31, 2014
Operating Assets
Total assets	204,522	198,825	199,581	203,706	204,751
Less: Cash and cash equivalents	6,756	6,867	8,705	9,135	7,281
Operating assets	197,766	191,958	190,876	194,571	197,470
Operating Liabilities
Total liabilities	123,700	118,290	115,970	117,769	121,921
Less: Short-term borrowings	5,257	1,099	2,708	1,592	7,670
Less: Long-term debt due within one year	3,738	2,256	2,745	4,810	4,103
Less: Capital lease and financing obligations due within one year	667	565	551	287	309
Less: Long-term debt, excluding due within one year	30,045	36,015	38,214	41,086	41,771
Less: Long-term capital lease and financing obligations, excluding due within one year	6,780	6,003	5,816	2,606	2,788
Operating liabilities	77,213	72,352	65,936	67,388	65,280
Net operating assets	120,553	119,606	124,940	127,183	132,190
Balance-sheet-based aggregate accruals	947	-5,334	-2,243	-5,007	3,578
Ratio
Balance-sheet-based accruals ratio	0.79%	-4.36%	-1.78%	-3.86%	2.74%