Current Liabilities

Accrued Compensation

McDonald's Accrued Compensation remained flat by 0.0% to $168.00M in Q4 2025 compared to the prior quarter. Year-over-year, this metric was flat by 0.0%, from $168.00M to $168.00M. Over 5 years (FY 2020 to FY 2025), Accrued Compensation shows a downward trend with a -2.5% CAGR.

Analysis

StatementBalance Sheet Statement
SectionCurrent Liabilities
CategoryEfficiency
SignalContext dependent
VolatilityModerate
First reportedQ4 2014
Last reportedQ4 2025Feb 24, 2026

How to read this metric

Significant fluctuations often correlate with the timing of annual bonus payouts or changes in headcount and compensation structures.

Detailed definition

This liability represents earned but unpaid wages, bonuses, and benefits owed to employees at the balance sheet date. It...

Peer comparison

High-tech firms often have significant accrued compensation due to performance-based bonus structures and stock-based compensation accounting.

Metric ID: accrued_compensation

Historical Data

5 periods
 Q4 '21Q4 '22Q4 '23Q4 '24Q4 '25
Value$153.60M$180.60M$192.00M$168.00M$168.00M
QoQ Change+17.6%+6.3%-12.5%+0.0%
YoY Change+17.6%+6.3%-12.5%+0.0%
Range$153.60M$192.00M
CAGR+9.4%
Avg YoY Growth+2.8%
Median YoY Growth+3.2%

Frequently Asked Questions

What is McDonald's's accrued compensation?
McDonald's (MCD) reported accrued compensation of $168.00M in Q4 2025.
How has McDonald's's accrued compensation changed year-over-year?
McDonald's's accrued compensation decreased by 0.0% year-over-year, from $168.00M to $168.00M.
What is the long-term trend for McDonald's's accrued compensation?
Over 5 years (2020 to 2025), McDonald's's accrued compensation has grown at a -2.5% compound annual growth rate (CAGR), from $190.80M to $168.00M.
What does accrued compensation mean?
Wages, bonuses, and benefits that employees have earned but have not yet been paid.