Operating
Change in Accrued Liabilities
Bank of America Change in Accrued Liabilities decreased by 40.0% to $10.66B in Q3 2025 compared to the prior quarter. Year-over-year, this metric grew by 26.9%, from $8.40B to $10.66B. Over 2 years (FY 2021 to FY 2023), Change in Accrued Liabilities shows a downward trend with a 4.3% CAGR.
Analysis
StatementCash Flow Statement
SectionOperating
CategoryLiquidity
SignalContext dependent
VolatilityModerate
First reportedQ1 2007
Last reportedQ3 2025
How to read this metric
An increase represents a source of cash through deferred payment, while a decrease represents a cash outflow as obligations are settled.
Detailed definition
Reflects the change in obligations for expenses incurred but not yet invoiced or paid, such as employee compensation, ta...
Peer comparison
Standard operating cash flow component found in almost all corporate financial statements.
Metric ID:
cf_change_in_accrued_liabilitiesHistorical Data
17 periods
| Q2 '21 | Q3 '21 | Q4 '21 | Q1 '22 | Q2 '22 | Q3 '22 | Q4 '22 | Q1 '23 | Q2 '23 | Q3 '23 | Q4 '23 | Q1 '24 | Q2 '24 | Q3 '24 | Q1 '25 | Q2 '25 | Q3 '25 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Value | -$9.89B | $6.41B | $7.93B | $19.82B | -$5.57B | $9.62B | $0.00 | -$7.07B | -$11.38B | $363.00M | $0.00 | $6.91B | -$724.00M | $8.40B | -$8.18B | $17.76B | $10.66B |
| QoQ Change | — | +164.9% | +23.6% | +150.1% | -128.1% | +272.7% | -100.0% | — | -61.1% | +103.2% | -100.0% | — | -110.5% | >999% | -197.4% | +317.1% | -40.0% |
| YoY Change | — | — | — | — | +43.7% | +50.0% | -100.0% | -135.7% | -104.4% | -96.2% | — | +197.7% | +93.6% | >999% | -218.4% | >999% | +26.9% |
Range-$11.38B – $19.82B
CAGR+1.9%
Avg YoY Growth+377.0%
Median YoY Growth+35.3%
Change in Accrued Liabilities at Other Companies
Frequently Asked Questions
- What is Bank of America's change in accrued liabilities?
- Bank of America (BAC) reported change in accrued liabilities of $10.66B in Q3 2025.
- How has Bank of America's change in accrued liabilities changed year-over-year?
- Bank of America's change in accrued liabilities increased by 26.9% year-over-year, from $8.40B to $10.66B.
- What is the long-term trend for Bank of America's change in accrued liabilities?
- Over 2 years (2021 to 2023), Bank of America's change in accrued liabilities has grown at a 4.3% compound annual growth rate (CAGR), from $16.64B to -$18.09B.
- What does change in accrued liabilities mean?
- The net change in expenses that have been recognized but not yet paid.