Discontinued — last reported Q4 '19

Accrued Payroll and Related Expenses

Current Liabilities

Caterpillar Accrued Payroll and Related Expenses decreased by 71.4% to $607.00M in Q4 2025 compared to the prior quarter. Year-over-year, this metric grew by 14.3%, from $531.00M to $607.00M. Over 5 years (FY 2020 to FY 2025), Accrued Payroll and Related Expenses shows a downward trend with a -11.1% CAGR.

Analysis

StatementBalance Sheet Statement
SectionCurrent Liabilities
CategoryEfficiency
SignalContext dependent
VolatilityStable
First reportedQ4 2018
Last reportedQ4 2019

How to read this metric

An increase often correlates with headcount growth or the accrual of performance bonuses, while a decrease may reflect seasonal payroll timing differences.

Detailed definition

This captures the liability for wages, salaries, bonuses, and benefits earned by employees but not yet disbursed as of t...

Peer comparison

Standard across all labor-intensive industries, though timing varies based on specific payroll processing schedules.

Metric ID: accrued_payroll_and_related_expenses

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$1.76B$2.08B$464.00M$1.28B$1.77B$2.20B$459.00M$1.37B$1.76B$2.30B$634.00M$1.29B$1.68B$2.08B$531.00M$1.26B$1.62B$2.13B$607.00M
QoQ Change+18.0%-77.6%+174.8%+39.0%+24.4%-79.2%+198.0%+28.3%+31.1%-72.4%+103.6%+29.9%+23.9%-74.4%+137.1%+28.5%+31.4%-71.4%
YoY Change+0.7%+6.2%-1.1%+7.3%-1.0%+4.4%+38.1%-5.6%-4.4%-9.7%-16.2%-2.5%-3.5%+2.3%+14.3%
Range$459.00M$2.30B
CAGR-21.1%
Avg YoY Growth+2.0%
Median YoY Growth-1.0%

Frequently Asked Questions

What is Caterpillar's accrued payroll and related expenses?
Caterpillar (CAT) reported accrued payroll and related expenses of $607.00M in Q4 2025.
How has Caterpillar's accrued payroll and related expenses changed year-over-year?
Caterpillar's accrued payroll and related expenses increased by 14.3% year-over-year, from $531.00M to $607.00M.
What is the long-term trend for Caterpillar's accrued payroll and related expenses?
Over 5 years (2020 to 2025), Caterpillar's accrued payroll and related expenses has grown at a -11.1% compound annual growth rate (CAGR), from $1.10B to $607.00M.
What does accrued payroll and related expenses mean?
Unpaid employee compensation and benefits earned by staff as of the reporting date.

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