Operating Expenses

Accretion Expense

Phillips 66 Accretion Expense decreased by 7.7% to $12.00M in Q1 2026 compared to the prior quarter. Year-over-year, this metric was flat by 0.0%, from $12.00M to $12.00M. Over 4 years (FY 2021 to FY 2025), Accretion Expense shows an upward trend with a 18.3% CAGR. This increase may warrant attention — for this metric, lower values are generally preferred.

Analysis

StatementIncome Statement
SectionOperating Expenses
CategoryRisk
SignalLower is better
VolatilityStable
First reportedQ1 2013
Last reportedQ1 2026

How to read this metric

An increase reflects the aging of assets and the approaching timeline for mandatory site remediation.

Detailed definition

The periodic increase in the carrying value of asset retirement obligations (ARO) resulting from the passage of time as...

Peer comparison

Standard for extractive industries; reflects the long-term liability profile of physical infrastructure.

Metric ID: is_cop_accretion_expense

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$6.00M$6.00M$6.00M$6.00M$6.00M$5.00M$6.00M$6.00M$7.00M$6.00M$10.00M$9.00M$10.00M$8.00M$13.00M$12.00M$10.00M$12.00M$13.00M$12.00M
QoQ Change+0.0%+0.0%+0.0%+0.0%-16.7%+20.0%+0.0%+16.7%-14.3%+66.7%-10.0%+11.1%-20.0%+62.5%-7.7%-16.7%+20.0%+8.3%-7.7%
YoY Change+0.0%-16.7%+0.0%+0.0%+16.7%+20.0%+66.7%+50.0%+42.9%+33.3%+30.0%+33.3%+0.0%+50.0%+0.0%+0.0%
Range$5.00M$13.00M
CAGR+15.7%
Avg YoY Growth+20.4%
Median YoY Growth+18.3%

Frequently Asked Questions

What is Phillips 66's accretion expense?
Phillips 66 (PSX) reported accretion expense of $12.00M in Q1 2026.
How has Phillips 66's accretion expense changed year-over-year?
Phillips 66's accretion expense decreased by 0.0% year-over-year, from $12.00M to $12.00M.
What is the long-term trend for Phillips 66's accretion expense?
Over 4 years (2021 to 2025), Phillips 66's accretion expense has grown at a 18.3% compound annual growth rate (CAGR), from $24.00M to $47.00M.
What does accretion expense mean?
The non-cash interest expense accrued on future environmental cleanup and site restoration obligations.