Non-Current Liabilities

Transition Tax Liability for Accumulated Foreign Earnings

Abbott Transition Tax Liability for Accumulated Foreign Earnings decreased by 52.5% to $205.00M in Q4 2025 compared to the prior quarter. Over 3 years (FY 2022 to FY 2025), Transition Tax Liability for Accumulated Foreign Earnings shows a downward trend with a -34.8% CAGR. This is a positive signal — lower values indicate better performance for this metric.

Analysis

StatementBalance Sheet Statement
SectionNon-Current Liabilities
CategoryLiquidity
SignalLower is better
VolatilityStable
First reportedQ4 2022
Last reportedQ4 2025Feb 20, 2026

How to read this metric

A steady decrease indicates the company is successfully paying down this specific tax obligation according to the statutory schedule.

Detailed definition

This represents the remaining long-term liability associated with the one-time transition tax on accumulated foreign ear...

Peer comparison

Specific to US-based multinational corporations affected by the 2017 tax reform.

Metric ID: transition_tax_liability_foreign_earnings

Historical Data

4 periods
 Q4 '22Q4 '23Q4 '24Q4 '25
Value$739.00M$598.00M$432.00M$205.00M
QoQ Change-19.1%-27.8%-52.5%
YoY Change-19.1%-27.8%-52.5%
Range$205.00M$739.00M
Avg YoY Growth-33.1%
Median YoY Growth-27.8%
Current Streak3+ quarters decline

Frequently Asked Questions

What is Abbott's transition tax liability for accumulated foreign earnings?
Abbott (ABT) reported transition tax liability for accumulated foreign earnings of $205.00M in Q4 2025.
What is the long-term trend for Abbott's transition tax liability for accumulated foreign earnings?
Over 3 years (2022 to 2025), Abbott's transition tax liability for accumulated foreign earnings has grown at a -34.8% compound annual growth rate (CAGR), from $739.00M to $205.00M.
What does transition tax liability for accumulated foreign earnings mean?
The remaining portion of a one-time tax bill on past foreign profits, payable over several years.