Other
Accrued compensation and employee benefits
Caterpillar Accrued compensation and employee benefits decreased by 2502.1% to -$1.12B in Q1 2026 compared to the prior quarter. Year-over-year, this metric declined by 2502.1%, from $46.75M to -$1.12B. Over 4 years (FY 2021 to FY 2025), Accrued compensation and employee benefits shows a downward trend with a -35.9% CAGR.
Analysis
StatementIncome Statement
SectionOther
CategoryEfficiency
SignalContext dependent
VolatilityStable
First reportedQ1 2013
Last reportedQ1 2026May 6, 2026
How to read this metric
An increase indicates higher accrued compensation costs, while a decrease suggests the company has paid out previously accrued employee obligations.
Detailed definition
This metric tracks the net change in liabilities related to employee compensation, such as unpaid bonuses, accrued vacat...
Peer comparison
Standard operating liability metric found in the cash flow statement.
Metric ID:
other_increase_decrease_in_employee_related_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 | $276.75M | $276.75M | $276.75M | $22.50M | $22.50M | $22.50M | $22.50M | $121.50M | $121.50M | $121.50M | $121.50M | -$90.75M | -$90.75M | -$90.75M | -$90.75M | $46.75M | $46.75M | $46.75M | $46.75M | -$1.12B |
| QoQ Change | — | +0.0% | +0.0% | -91.9% | +0.0% | +0.0% | +0.0% | +440.0% | +0.0% | +0.0% | +0.0% | -174.7% | +0.0% | +0.0% | +0.0% | +151.5% | +0.0% | +0.0% | +0.0% | <-999% |
| YoY Change | — | — | — | — | -91.9% | -91.9% | -91.9% | +440.0% | +440.0% | +440.0% | +440.0% | -174.7% | -174.7% | -174.7% | -174.7% | +151.5% | +151.5% | +151.5% | +151.5% | <-999% |
Range-$1.12B – $276.75M
CAGR+34.3%
Avg YoY Growth-69.4%
Median YoY Growth+29.8%
Accrued compensation and employee benefits at Other Companies
Frequently Asked Questions
- What is Caterpillar's accrued compensation and employee benefits?
- Caterpillar (CAT) reported accrued compensation and employee benefits of -$1.12B in Q1 2026.
- How has Caterpillar's accrued compensation and employee benefits changed year-over-year?
- Caterpillar's accrued compensation and employee benefits decreased by 2502.1% year-over-year, from $46.75M to -$1.12B.
- What is the long-term trend for Caterpillar's accrued compensation and employee benefits?
- Over 4 years (2021 to 2025), Caterpillar's accrued compensation and employee benefits has grown at a -35.9% compound annual growth rate (CAGR), from $1.11B to $187.00M.
- What does accrued compensation and employee benefits mean?
- The net change in the company's unpaid obligations to employees for wages and benefits.