Current Liabilities
Accrued Compensation
Citigroup Accrued Compensation increased by 3.5% to $2.49B in Q4 2025 compared to the prior quarter. Year-over-year, this metric grew by 3.5%, from $2.41B to $2.49B. Over 5 years (FY 2020 to FY 2025), Accrued Compensation shows relatively stable performance with a -0.2% CAGR.
Analysis
StatementBalance Sheet Statement
SectionCurrent Liabilities
CategoryEfficiency
SignalContext dependent
VolatilityModerate
First reportedQ4 2014
Last reportedQ4 2025Feb 20, 2026
How to read this metric
Significant fluctuations often correlate with the timing of annual bonus payouts or changes in headcount and compensation structures.
Detailed definition
This liability represents earned but unpaid wages, bonuses, and benefits owed to employees at the balance sheet date. It...
Peer comparison
High-tech firms often have significant accrued compensation due to performance-based bonus structures and stock-based compensation accounting.
Metric ID:
accrued_compensationHistorical Data
5 periods
| Q4 '21 | Q4 '22 | Q4 '23 | Q4 '24 | Q4 '25 | |
|---|---|---|---|---|---|
| Value | $2.34B | $2.06B | $2.77B | $2.41B | $2.49B |
| QoQ Change | — | -11.8% | +34.6% | -13.1% | +3.5% |
| YoY Change | — | -11.8% | +34.6% | -13.1% | +3.5% |
Range$2.06B – $2.77B
CAGR+6.7%
Avg YoY Growth+3.3%
Median YoY Growth-4.2%
Accrued Compensation at Other Companies
Frequently Asked Questions
- What is Citigroup's accrued compensation?
- Citigroup (C) reported accrued compensation of $2.49B in Q4 2025.
- How has Citigroup's accrued compensation changed year-over-year?
- Citigroup's accrued compensation increased by 3.5% year-over-year, from $2.41B to $2.49B.
- What is the long-term trend for Citigroup's accrued compensation?
- Over 5 years (2020 to 2025), Citigroup's accrued compensation has grown at a -0.2% compound annual growth rate (CAGR), from $2.51B to $2.49B.
- What does accrued compensation mean?
- Wages, bonuses, and benefits that employees have earned but have not yet been paid.