Chevron U.S.A. Inc. (CUSA) is a major subsidiary of Chevron Corporation. CUSA and its subsidiaries manage and operate most of Chevron's U.S. businesses. Assets include those related to the exploration and production of crude oil, natural gas and natural gas liquids and those associated with the refining, marketing, supply and distribution of products derived from petroleum, other than natural gas liquids, excluding most of the regulated pipeline operations of Chevron. CUSA also holds Chevron's investment in the Chevron Phillips Chemical Company LLC (CPChem) joint venture, which is accounted for using the equity method.

During 2007, Chevron implemented legal reorganizations in which certain Chevron subsidiaries transferred assets to or under CUSA. The summarized financial information for CUSA and its consolidated subsidiaries presented in the table below gives retroactive effect to the reorganizations as if they had occurred on January 1, 2005. However, the financial information below may not reflect the financial position and operating results in the periods presented if the reorganization actually had occurred on that date.

Year ended December 31
2007 2006 2005
Sales and other operating revenues $153,574 $145,774 $137,866
Total costs and other deductions 147,510 137,765 131,809
Net income 5,203 5,668 4,775
At December 31
2007 2006
Memo: Total debt $4,433 $3,465
Current assets $32,803 $26,066
Other assets 27,401 23,538
Current liabilities 20,050 16,917
Other liabilities 11,447 9,037
Net equity 28,707 23,650