What is CSX's loss contingency accrual provision?

CSX (CSX) reported loss contingency accrual provision of $49.75M in Q4 2025.

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

CSX's loss contingency accrual provision increased by 18.5% year-over-year, from $42.00M to $49.75M.

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

Over 4 years (2021 to 2025), CSX's loss contingency accrual provision has grown at a 11.2% compound annual growth rate (CAGR), from $130.00M to $199.00M.

What does loss contingency accrual provision mean?

The amount set aside as an expense for expected future legal or regulatory costs.

Operating

Loss Contingency Accrual Provision

CSX Loss Contingency Accrual Provision remained flat by 0.0% to $49.75M in Q4 2025 compared to the prior quarter. Year-over-year, this metric grew by 18.5%, from $42.00M to $49.75M. Over 4 years (FY 2021 to FY 2025), Loss Contingency Accrual Provision shows an upward trend with a 11.2% CAGR. This is a positive signal — lower values indicate better performance for this metric.

Analysis

StatementCash Flow Statement

SectionOperating

CategoryRisk

SignalLower is better

VolatilityVolatile

First reportedQ1 2015

Last reportedQ4 2025Feb 12, 2026

How to read this metric

An increase suggests rising legal or regulatory risks, while a decrease may indicate a reduction in potential liabilities.

Detailed definition

This represents the non-cash expense recognized in the income statement for estimated future liabilities related to lega...

Peer comparison

Standard accounting practice for companies facing litigation or environmental remediation obligations.

Metric ID: operating_loss_contingency_accrual_provision

Historical Data

5 years

	FY'21	FY'22	FY'23	FY'24	FY'25
Value	$130.00M	$143.00M	$165.00M	$168.00M	$199.00M
YoY Change	—	+10.0%	+15.4%	+1.8%	+18.5%

Range$130.00M – $199.00M

CAGR+11.2%

Avg YoY Growth+11.4%

Median YoY Growth+12.7%

Current Streak4+ years growth

Loss Contingency Accrual Provision at Other Companies

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Frequently Asked Questions

What is CSX's loss contingency accrual provision?: CSX (CSX) reported loss contingency accrual provision of $49.75M in Q4 2025.
How has CSX's loss contingency accrual provision changed year-over-year?: CSX's loss contingency accrual provision increased by 18.5% year-over-year, from $42.00M to $49.75M.
What is the long-term trend for CSX's loss contingency accrual provision?: Over 4 years (2021 to 2025), CSX's loss contingency accrual provision has grown at a 11.2% compound annual growth rate (CAGR), from $130.00M to $199.00M.
What does loss contingency accrual provision mean?: The amount set aside as an expense for expected future legal or regulatory costs.