Other
Accrued liabilities
Caterpillar Accrued liabilities decreased by 284.5% to -$202.00M in Q1 2026 compared to the prior quarter. Year-over-year, this metric declined by 284.5%, from $109.50M to -$202.00M. Over 4 years (FY 2021 to FY 2025), Accrued liabilities shows an upward trend with a 22.3% CAGR.
Analysis
StatementIncome Statement
SectionOther
CategoryLiquidity
SignalContext dependent
VolatilityStable
First reportedQ1 2013
Last reportedQ1 2026May 6, 2026
How to read this metric
Fluctuations reflect changes in the timing of operational expense recognition and payment cycles.
Detailed definition
This represents the net change in short-term obligations for expenses that have been incurred but not yet invoiced or pa...
Peer comparison
Standard line item in the operating section of the cash flow statement.
Metric ID:
other_increase_decrease_in_accrued_liabilitiesHistorical Data
20 periods
| Q2 '21 | Q3 '21 | Q4 '21 | Q1 '22 | Q2 '22 | Q3 '22 | Q4 '22 | Q1 '23 | Q2 '23 | Q3 '23 | Q4 '23 | Q1 '24 | Q2 '24 | Q3 '24 | Q4 '24 | Q1 '25 | Q2 '25 | Q3 '25 | Q4 '25 | Q1 '26 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Value | $49.00M | $49.00M | $49.00M | $79.25M | $79.25M | $79.25M | $79.25M | $199.00M | $199.00M | $199.00M | $199.00M | $47.75M | $47.75M | $47.75M | $47.75M | $109.50M | $109.50M | $109.50M | $109.50M | -$202.00M |
| QoQ Change | — | +0.0% | +0.0% | +61.7% | +0.0% | +0.0% | +0.0% | +151.1% | +0.0% | +0.0% | +0.0% | -76.0% | +0.0% | +0.0% | +0.0% | +129.3% | +0.0% | +0.0% | +0.0% | -284.5% |
| YoY Change | — | — | — | — | +61.7% | +61.7% | +61.7% | +151.1% | +151.1% | +151.1% | +151.1% | -76.0% | -76.0% | -76.0% | -76.0% | +129.3% | +129.3% | +129.3% | +129.3% | -284.5% |
Range-$202.00M – $199.00M
CAGR+34.7%
Avg YoY Growth+44.9%
Median YoY Growth+95.5%
Accrued liabilities at Other Companies
Frequently Asked Questions
- What is Caterpillar's accrued liabilities?
- Caterpillar (CAT) reported accrued liabilities of -$202.00M in Q1 2026.
- How has Caterpillar's accrued liabilities changed year-over-year?
- Caterpillar's accrued liabilities decreased by 284.5% year-over-year, from $109.50M to -$202.00M.
- What is the long-term trend for Caterpillar's accrued liabilities?
- Over 4 years (2021 to 2025), Caterpillar's accrued liabilities has grown at a 22.3% compound annual growth rate (CAGR), from $196.00M to $438.00M.
- What does accrued liabilities mean?
- The net change in short-term obligations for expenses incurred but not yet paid.