Discontinued — last reported Q4 '23

Accrued Customer Programs (Current)

Current Liabilities

Costco Wholesale Accrued Customer Programs (Current) increased by 1.3% to $2.71B in Q4 2025 compared to the prior quarter. Year-over-year, this metric grew by 11.0%, from $2.44B to $2.71B. Over 5 years (FY 2020 to FY 2025), Accrued Customer Programs (Current) shows an upward trend with a 13.3% CAGR.

Analysis

StatementBalance Sheet Statement
SectionCurrent Liabilities
CategoryMarket Position
SignalContext dependent
VolatilityModerate
First reportedQ4 2020
Last reportedQ4 2023

How to read this metric

An increase suggests higher customer engagement or more aggressive promotional activity, whereas a decrease may indicate lower program participation or program changes.

Detailed definition

This liability represents the estimated future payouts or credits owed to customers under loyalty programs, rebates, or...

Peer comparison

Common in retail and subscription businesses where loyalty programs are a core component of the value proposition.

Metric ID: accrued_customer_programs_current

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$1.62B$1.67B$1.73B$1.80B$1.83B$1.91B$1.96B$2.02B$2.08B$2.15B$2.21B$2.27B$2.34B$2.44B$2.44B$2.49B$2.58B$2.68B$2.71B
QoQ Change+3.3%+3.3%+4.2%+1.7%+4.5%+2.5%+2.9%+3.0%+3.6%+2.7%+2.8%+3.1%+4.1%+0.4%+1.9%+3.7%+3.6%+1.3%
YoY Change+13.0%+14.4%+13.5%+12.1%+13.6%+12.5%+12.7%+12.5%+12.7%+13.3%+10.7%+9.8%+10.4%+9.9%+11.0%
Range$1.62B$2.71B
CAGR+12.2%
Avg YoY Growth+12.1%
Median YoY Growth+12.5%
Current Streak18+ quarters growth

Frequently Asked Questions

What is Costco Wholesale's accrued customer programs (current)?
Costco Wholesale (COST) reported accrued customer programs (current) of $2.71B in Q4 2025.
How has Costco Wholesale's accrued customer programs (current) changed year-over-year?
Costco Wholesale's accrued customer programs (current) increased by 11.0% year-over-year, from $2.44B to $2.71B.
What is the long-term trend for Costco Wholesale's accrued customer programs (current)?
Over 5 years (2020 to 2025), Costco Wholesale's accrued customer programs (current) has grown at a 13.3% compound annual growth rate (CAGR), from $1.45B to $2.71B.
What does accrued customer programs (current) mean?
Estimated future costs for customer rewards, rebates, and loyalty program obligations.

Cookie Preferences

We use cookies for analytics. See our Privacy and Cookie Policy.