Investing
Change in Capital Accruals
ConocoPhillips Change in Capital Accruals increased by 179.3% to $162.00M in Q1 2026 compared to the prior quarter. Year-over-year, this metric declined by 80.4%, from $827.00M to $162.00M.
Analysis
StatementCash Flow Statement
SectionInvesting
CategoryEfficiency
SignalContext dependent
VolatilityStable
First reportedQ1 2013
Last reportedQ1 2026Apr 30, 2026
How to read this metric
Fluctuations indicate timing differences in project payments rather than operational performance.
Detailed definition
Represents the non-cash adjustment for capital expenditures that have been incurred but not yet paid in cash. This is us...
Peer comparison
Company-specific adjustment; similar metrics exist in other large-scale industrial firms under different line items.
Metric ID:
cop_change_in_capital_accrualsHistorical Data
16 periods
| Q3 '21 | Q4 '21 | Q1 '22 | Q2 '22 | Q3 '22 | Q4 '22 | Q1 '23 | Q3 '23 | Q4 '23 | Q1 '24 | Q2 '24 | Q3 '24 | Q4 '24 | Q1 '25 | Q4 '25 | Q1 '26 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Value | $77.00M | $55.00M | $363.00M | $133.00M | $46.00M | $0.00 | $208.00M | -$261.00M | $205.00M | $169.00M | $4.00M | $22.00M | $107.00M | $827.00M | $58.00M | $162.00M |
| QoQ Change | — | -28.6% | +560.0% | -63.4% | -65.4% | -100.0% | — | -225.5% | +178.5% | -17.6% | -97.6% | +450.0% | +386.4% | +672.9% | -93.0% | +179.3% |
| YoY Change | — | — | — | — | -40.3% | -100.0% | -42.7% | -667.4% | — | -18.8% | — | +108.4% | -47.8% | +389.3% | -45.8% | -80.4% |
Range-$261.00M – $827.00M
CAGR+21.9%
Avg YoY Growth-54.5%
Median YoY Growth-44.2%
Change in Capital Accruals at Other Companies
Frequently Asked Questions
- What is ConocoPhillips's change in capital accruals?
- ConocoPhillips (COP) reported change in capital accruals of $162.00M in Q1 2026.
- How has ConocoPhillips's change in capital accruals changed year-over-year?
- ConocoPhillips's change in capital accruals decreased by 80.4% year-over-year, from $827.00M to $162.00M.
- What does change in capital accruals mean?
- The difference between capital expenses recorded and cash actually paid for those assets.