What is Caterpillar's allowance for credit losses - receivable (current)?

Caterpillar (CAT) reported allowance for credit losses - receivable (current) of $277.00M in Q4 2025.

What is the long-term trend for Caterpillar's allowance for credit losses - receivable (current)?

Over 3 years (2022 to 2025), Caterpillar's allowance for credit losses - receivable (current) has grown at a -6.8% compound annual growth rate (CAGR), from $342.00M to $277.00M.

What does allowance for credit losses - receivable (current) mean?

The estimated amount of money owed by customers that the company expects will not be paid.

Discontinued — last reported Q3 '23

Current Assets

Allowance for Credit Losses - Receivable (Current)

Caterpillar Allowance for Credit Losses - Receivable (Current) increased by 5.7% to $277.00M in Q4 2025 compared to the prior quarter. Over 3 years (FY 2022 to FY 2025), Allowance for Credit Losses - Receivable (Current) shows a downward trend with a -6.8% CAGR. This increase may warrant attention — for this metric, lower values are generally preferred.

Analysis

StatementBalance Sheet Statement

SectionCurrent Assets

CategoryRisk

SignalLower is better

VolatilityStable

First reportedQ4 2020

Last reportedQ3 2023

How to read this metric

An increase suggests deteriorating credit quality among customers or a more conservative estimation of collection risk.

Detailed definition

This is a contra-asset account representing the estimated portion of accounts receivable that the company does not expec...

Peer comparison

Standard metric for assessing credit risk in any business that sells goods or services on credit.

Metric ID: allowance_for_credit_losses_receivable_current

Historical Data

4 periods

	Q4 '22	Q4 '23	Q4 '24	Q4 '25
Value	$342.00M	$327.00M	$262.00M	$277.00M
QoQ Change	—	-4.4%	-19.9%	+5.7%
YoY Change	—	-4.4%	-19.9%	+5.7%

Range$262.00M – $342.00M

Avg YoY Growth-6.2%

Median YoY Growth-4.4%