I would like to transform Tesla's balance sheet (https://www.nasdaq.com/symbol/tsla/financials?query=balance-sheet) into the IB-balance sheet format (see below).

In the current assets section, is it, therefore, mandatory to include "net receivables" and "other current assets"? Similarly, will the Fixed Assets be accompanied by Goodwill, Long-term investments etc. which is found on the original balance sheet?

Thank you in advance. David

IB Balance Sheet Format