Investing
Change in capital accrual
Occidental Petroleum Change in capital accrual decreased by 121.0% to -$25.00M in Q1 2026 compared to the prior quarter. Year-over-year, this metric declined by 150.0%, from $50.00M to -$25.00M. Over 2 years (FY 2022 to FY 2025), Change in capital accrual shows a downward trend with a -53.3% CAGR.
Analysis
StatementCash Flow Statement
SectionInvesting
CategoryLiquidity
SignalContext dependent
VolatilityModerate
First reportedQ1 2013
Last reportedQ1 2026May 5, 2026
How to read this metric
An increase suggests the company is deferring cash payments for capital projects, while a decrease indicates the settlement of previously accrued capital costs.
Detailed definition
Reflects the change in capital expenditure liabilities that have been incurred but not yet paid in cash. This adjustment...
Peer comparison
Common in large-scale infrastructure and E&P projects; peers use this to manage cash flow timing.
Metric ID:
investing_increase_decrease_in_capital_accrualHistorical Data
17 periods
| Q4 '21 | Q1 '22 | Q2 '22 | Q3 '22 | Q4 '22 | Q1 '23 | Q2 '23 | Q3 '23 | Q1 '24 | Q2 '24 | Q3 '24 | Q4 '24 | Q1 '25 | Q2 '25 | Q3 '25 | Q4 '25 | Q1 '26 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Value | $180.00M | -$39.00M | -$29.00M | $70.00M | $145.00M | -$20.00M | $25.00M | -$53.00M | $51.00M | -$75.00M | -$15.00M | $139.00M | $50.00M | -$57.00M | -$80.00M | $119.00M | -$25.00M |
| QoQ Change | — | -121.7% | +25.6% | +341.4% | +107.1% | -113.8% | +225.0% | -312.0% | +196.2% | -247.1% | +80.0% | >999% | -64.0% | -214.0% | -40.4% | +248.7% | -121.0% |
| YoY Change | — | — | — | — | -19.4% | +48.7% | +186.2% | -175.7% | +355.0% | -400.0% | +71.7% | — | -2.0% | +24.0% | -433.3% | -14.4% | -150.0% |
Range-$80.00M – $180.00M
CAGR-39.0%
Avg YoY Growth-42.4%
Median YoY Growth-8.2%
Change in capital accrual at Other Companies
Frequently Asked Questions
- What is Occidental Petroleum's change in capital accrual?
- Occidental Petroleum (OXY) reported change in capital accrual of -$25.00M in Q1 2026.
- How has Occidental Petroleum's change in capital accrual changed year-over-year?
- Occidental Petroleum's change in capital accrual decreased by 150.0% year-over-year, from $50.00M to -$25.00M.
- What is the long-term trend for Occidental Petroleum's change in capital accrual?
- Over 2 years (2022 to 2025), Occidental Petroleum's change in capital accrual has grown at a -53.3% compound annual growth rate (CAGR), from $147.00M to $32.00M.
- What does change in capital accrual mean?
- The change in unpaid costs related to capital investments.