What is CSX's non-current loss contingency accrual?

CSX (CSX) reported non-current loss contingency accrual of $300.00M in Q1 2026.

How has CSX's non-current loss contingency accrual changed year-over-year?

CSX's non-current loss contingency accrual decreased by 6.0% year-over-year, from $319.00M to $300.00M.

What is the long-term trend for CSX's non-current loss contingency accrual?

Over 5 years (2020 to 2025), CSX's non-current loss contingency accrual has grown at a 5.7% compound annual growth rate (CAGR), from $224.00M to $295.00M.

What does non-current loss contingency accrual mean?

The estimated value of long-term legal or operational risks that are likely to result in a future payment.

Non-Current Liabilities

Non-current Loss Contingency Accrual

CSX Non-current Loss Contingency Accrual increased by 1.7% to $300.00M in Q1 2026 compared to the prior quarter. Year-over-year, this metric declined by 6.0%, from $319.00M to $300.00M. Over 5 years (FY 2020 to FY 2025), Non-current Loss Contingency Accrual shows an upward trend with a 5.7% CAGR. This increase may warrant attention — for this metric, lower values are generally preferred.

Analysis

StatementBalance Sheet Statement

SectionNon-Current Liabilities

CategoryRisk

SignalLower is better

VolatilityModerate

First reportedQ4 2014

Last reportedQ1 2026Apr 22, 2026

How to read this metric

An increase suggests rising long-term legal or regulatory risk exposure, while a decrease indicates the resolution or reduction of such risks.

Detailed definition

This represents the estimated value of probable future losses that are not expected to be settled within the next fiscal...

Peer comparison

Common in capital-intensive industries like rail, energy, and chemicals where environmental and litigation risks are prevalent.

Metric ID: loss_contingency_accrual_carrying_value_noncurrent

Historical 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	$210.00M	$252.00M	$250.00M	$267.00M	$290.00M	$317.00M	$292.00M	$287.00M	$299.00M	$302.00M	$296.00M	$308.00M	$299.00M	$309.00M	$313.00M	$319.00M	$304.00M	$311.00M	$295.00M	$300.00M
QoQ Change	—	+20.0%	-0.8%	+6.8%	+8.6%	+9.3%	-7.9%	-1.7%	+4.2%	+1.0%	-2.0%	+4.1%	-2.9%	+3.3%	+1.3%	+1.9%	-4.7%	+2.3%	-5.1%	+1.7%
YoY Change	—	—	—	—	+38.1%	+25.8%	+16.8%	+7.5%	+3.1%	-4.7%	+1.4%	+7.3%	+0.0%	+2.3%	+5.7%	+3.6%	+1.7%	+0.6%	-5.8%	-6.0%

Range$210.00M – $319.00M

CAGR+7.8%

Avg YoY Growth+6.1%

Median YoY Growth+2.7%

Non-current Loss Contingency Accrual at Other Companies

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Frequently Asked Questions

What is CSX's non-current loss contingency accrual?: CSX (CSX) reported non-current loss contingency accrual of $300.00M in Q1 2026.
How has CSX's non-current loss contingency accrual changed year-over-year?: CSX's non-current loss contingency accrual decreased by 6.0% year-over-year, from $319.00M to $300.00M.
What is the long-term trend for CSX's non-current loss contingency accrual?: Over 5 years (2020 to 2025), CSX's non-current loss contingency accrual has grown at a 5.7% compound annual growth rate (CAGR), from $224.00M to $295.00M.
What does non-current loss contingency accrual mean?: The estimated value of long-term legal or operational risks that are likely to result in a future payment.