Current Liabilities
Accrued Compensation
Citigroup Accrued Compensation increased by 3.5% to $2.49B in Q4 2025 compared to the prior quarter. Year-over-year, this metric grew by 3.5%, from $2.41B to $2.49B. Over 5 years (FY 2020 to FY 2025), Accrued Compensation shows relatively stable performance with a -0.2% CAGR.
Analysis
StatementBalance Sheet Statement
SectionCurrent Liabilities
CategoryEfficiency
SignalContext dependent
VolatilityModerate
First reportedQ4 2023
Last reportedQ4 2025
How to read this metric
An increase often reflects higher performance-based bonus accruals or headcount growth, while a decrease may signal lower variable compensation payouts.
Detailed definition
This reflects the liability for earned but unpaid employee salaries, bonuses, and benefits at the balance sheet date. It...
Peer comparison
Commonly reported by service-oriented firms and asset managers as a primary operating liability.
Metric ID:
accrued_compensationHistorical Data
5 periods
| Q4 '21 | Q4 '22 | Q4 '23 | Q4 '24 | Q4 '25 | |
|---|---|---|---|---|---|
| Value | $2.34B | $2.06B | $2.77B | $2.41B | $2.49B |
| QoQ Change | — | -11.8% | +34.6% | -13.1% | +3.5% |
| YoY Change | — | -11.8% | +34.6% | -13.1% | +3.5% |
Range$2.06B – $2.77B
CAGR+6.7%
Avg YoY Growth+3.3%
Median YoY Growth-4.2%
Accrued Compensation at Other Companies
Frequently Asked Questions
- What is Citigroup's accrued compensation?
- Citigroup (C) reported accrued compensation of $2.49B in Q4 2025.
- How has Citigroup's accrued compensation changed year-over-year?
- Citigroup's accrued compensation increased by 3.5% year-over-year, from $2.41B to $2.49B.
- What is the long-term trend for Citigroup's accrued compensation?
- Over 5 years (2020 to 2025), Citigroup's accrued compensation has grown at a -0.2% compound annual growth rate (CAGR), from $2.51B to $2.49B.
- What does accrued compensation mean?
- The amount of money the company owes employees for work already performed but not yet paid.