Other

Accounts Receivable, Allowance for Credit Loss

Linde Accounts Receivable, Allowance for Credit Loss increased by 3.1% to $599.00M in Q1 2026 compared to the prior quarter. This increase may warrant attention — for this metric, lower values are generally preferred.

Analysis

StatementBalance Sheet Statement
SectionOther
CategoryRisk
SignalLower is better
VolatilityModerate
First reportedQ4 2025
Last reportedQ1 2026May 1, 2026

How to read this metric

An increasing allowance relative to receivables may signal deteriorating credit quality among clients.

Detailed definition

This is a contra-asset account representing the estimated amount of accounts receivable that the company does not expect...

Peer comparison

Standard across service industries; levels are compared against historical write-off rates.

Metric ID: other_allowance_for_doubtful_accounts_receivable

Historical Data

2 periods
 Q4 '25Q1 '26
Value$581.00M$599.00M
QoQ Change—+3.1%
Range$581.00M – $599.00M

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Frequently Asked Questions

What is Linde's accounts receivable, allowance for credit loss?
Linde (LIN) reported accounts receivable, allowance for credit loss of $599.00M in Q1 2026.
What does accounts receivable, allowance for credit loss mean?
The estimated portion of customer invoices that will likely go unpaid.