Current Liabilities
Accrued Compensation
ConocoPhillips Accrued Compensation decreased by 23.6% to $330.00M in Q4 2025 compared to the prior quarter. Year-over-year, this metric declined by 23.6%, from $432.00M to $330.00M. Over 5 years (FY 2020 to FY 2025), Accrued Compensation shows a downward trend with a -9.4% CAGR.
Analysis
StatementBalance Sheet Statement
SectionCurrent Liabilities
CategoryEfficiency
SignalContext dependent
VolatilityModerate
First reportedQ4 2016
Last reportedQ4 2025Feb 17, 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 | $321.00M | $450.00M | $413.00M | $432.00M | $330.00M |
| QoQ Change | — | +40.2% | -8.2% | +4.6% | -23.6% |
| YoY Change | — | +40.2% | -8.2% | +4.6% | -23.6% |
Range$321.00M – $450.00M
CAGR+2.8%
Avg YoY Growth+3.2%
Median YoY Growth-1.8%
Accrued Compensation at Other Companies
Frequently Asked Questions
- What is ConocoPhillips's accrued compensation?
- ConocoPhillips (COP) reported accrued compensation of $330.00M in Q4 2025.
- How has ConocoPhillips's accrued compensation changed year-over-year?
- ConocoPhillips's accrued compensation decreased by 23.6% year-over-year, from $432.00M to $330.00M.
- What is the long-term trend for ConocoPhillips's accrued compensation?
- Over 5 years (2020 to 2025), ConocoPhillips's accrued compensation has grown at a -9.4% compound annual growth rate (CAGR), from $540.00M to $330.00M.
- What does accrued compensation mean?
- Wages, bonuses, and benefits that employees have earned but have not yet been paid.