Discontinued — last reported Q4 '24

Accrued Employee Benefits (Non-Current)

Non-Current Liabilities

Caterpillar Accrued Employee Benefits (Non-Current) decreased by 88.4% to $425.00M in Q4 2025 compared to the prior quarter. Year-over-year, this metric declined by 24.1%, from $560.00M to $425.00M. Over 5 years (FY 2020 to FY 2025), Accrued Employee Benefits (Non-Current) shows a downward trend with a -14.3% CAGR. This is a positive signal — lower values indicate better performance for this metric.

Analysis

StatementBalance Sheet Statement
SectionNon-Current Liabilities
CategoryRisk
SignalLower is better
VolatilityStable
First reportedQ4 2008
Last reportedQ4 2024

How to read this metric

An increase may indicate rising long-term pension funding requirements or changes in actuarial assumptions regarding future benefits.

Detailed definition

This represents the long-term portion of obligations related to employee compensation, such as pension plans, post-retir...

Peer comparison

Comparable across large, mature companies with significant legacy workforces and defined benefit plans.

Metric ID: accrued_employee_benefits_noncurrent

Historical Data

19 periods
 Q2 '21Q3 '21Q4 '21Q1 '22Q2 '22Q3 '22Q4 '22Q1 '23Q2 '23Q3 '23Q4 '23Q1 '24Q2 '24Q3 '24Q4 '24Q1 '25Q2 '25Q3 '25Q4 '25
Value$6.58B$6.40B$848.00M$5.36B$5.16B$5.04B$728.00M$4.07B$4.08B$4.06B$656.00M$4.07B$3.99B$4.03B$560.00M$3.58B$3.61B$3.66B$425.00M
QoQ Change-2.8%-86.7%+532.4%-3.8%-2.4%-85.5%+458.9%+0.4%-0.6%-83.8%+520.1%-1.8%+0.9%-86.1%+538.4%+1.0%+1.5%-88.4%
YoY Change-21.6%-21.2%-14.2%-24.1%-20.9%-19.4%-9.9%-0.0%-2.2%-0.8%-14.6%-12.1%-9.6%-9.1%-24.1%
Range$425.00M$6.58B
CAGR-45.6%
Avg YoY Growth-13.6%
Median YoY Growth-14.2%

Frequently Asked Questions

What is Caterpillar's accrued employee benefits (non-current)?
Caterpillar (CAT) reported accrued employee benefits (non-current) of $425.00M in Q4 2025.
How has Caterpillar's accrued employee benefits (non-current) changed year-over-year?
Caterpillar's accrued employee benefits (non-current) decreased by 24.1% year-over-year, from $560.00M to $425.00M.
What is the long-term trend for Caterpillar's accrued employee benefits (non-current)?
Over 5 years (2020 to 2025), Caterpillar's accrued employee benefits (non-current) has grown at a -14.3% compound annual growth rate (CAGR), from $919.00M to $425.00M.
What does accrued employee benefits (non-current) mean?
Long-term liabilities for employee retirement and benefit plans.

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