Other

Allowance for doubtful accounts

Chevron Allowance for doubtful accounts decreased by 0.6% to $175.00M in Q1 2026 compared to the prior quarter. Year-over-year, this metric declined by 27.1%, from $240.00M to $175.00M. Over 5 years (FY 2020 to FY 2025), Allowance for doubtful accounts shows a downward trend with a -9.1% CAGR. This is a positive signal — lower values indicate better performance for this metric.

Analysis

StatementBalance Sheet Statement
SectionOther
CategoryRisk
SignalLower is better
VolatilityStable
First reportedQ4 2014
Last reportedQ1 2026May 7, 2026

How to read this metric

An increasing allowance relative to receivables may signal deteriorating customer credit quality or a weakening economic environment.

Detailed definition

This is a contra-asset account that represents the estimated portion of accounts receivable that the company does not ex...

Peer comparison

Standard accounting practice; peers in similar industrial sectors typically maintain reserves proportional to their credit risk profile.

Metric ID: other_allowance_for_doubtful_accounts_receivable_current

Historical Data

20 periods
 Q2 '21Q3 '21Q4 '21Q1 '22Q2 '22Q3 '22Q4 '22Q1 '23Q2 '23Q3 '23Q4 '23Q1 '24Q2 '24Q3 '24Q4 '24Q1 '25Q2 '25Q3 '25Q4 '25Q1 '26
Value$281.00M$285.00M$303.00M$302.00M$307.00M$390.00M$457.00M$447.00M$424.00M$393.00M$301.00M$292.00M$266.00M$259.00M$259.00M$240.00M$188.00M$191.00M$176.00M$175.00M
QoQ Change+1.4%+6.3%-0.3%+1.7%+27.0%+17.2%-2.2%-5.1%-7.3%-23.4%-3.0%-8.9%-2.6%+0.0%-7.3%-21.7%+1.6%-7.9%-0.6%
YoY Change+9.3%+36.8%+50.8%+48.0%+38.1%+0.8%-34.1%-34.7%-37.3%-34.1%-14.0%-17.8%-29.3%-26.3%-32.0%-27.1%
Range$175.00M$457.00M
CAGR-9.5%
Avg YoY Growth-6.4%
Median YoY Growth-22.0%
Current Streak2 quarters decline

Frequently Asked Questions

What is Chevron's allowance for doubtful accounts?
Chevron (CVX) reported allowance for doubtful accounts of $175.00M in Q1 2026.
How has Chevron's allowance for doubtful accounts changed year-over-year?
Chevron's allowance for doubtful accounts decreased by 27.1% year-over-year, from $240.00M to $175.00M.
What is the long-term trend for Chevron's allowance for doubtful accounts?
Over 5 years (2020 to 2025), Chevron's allowance for doubtful accounts has grown at a -9.1% compound annual growth rate (CAGR), from $284.00M to $176.00M.
What does allowance for doubtful accounts mean?
The estimated amount of money owed by customers that the company expects will not be paid.