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Current Assets

Allowance for Credit Losses - Receivable (Current)

Caterpillar Allowance for Credit Losses - Receivable (Current) increased by 5.7% to $277M 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
VolatilityModerate
First reportedQ4 2022
Last reportedQ4 2025Feb 13, 2026

How to read this metric

An increase suggests deteriorating credit quality or a more conservative outlook on customer repayment, while a decrease may indicate improved collection efficiency or lower credit risk.

Detailed definition

This represents the management's estimate of the portion of current accounts receivable that will likely remain uncollec...

Peer comparison

Standard across industrial and financial services firms; peers typically maintain this as a percentage of total receivables.

Metric ID: allowance_for_credit_losses_receivable_current

Historical Data

4 periods
 Q4 '22Q4 '23Q4 '24Q4 '25
Value$342M$327M$262M$277M
QoQ Change-4.4%-19.9%+5.7%
YoY Change-4.4%-19.9%+5.7%
Range$262M$342M
Avg YoY Growth-6.2%
Median YoY Growth-4.4%

Frequently Asked Questions

What is Caterpillar's allowance for credit losses - receivable (current)?
Caterpillar (CAT) reported allowance for credit losses - receivable (current) of $277M 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 $342M to $277M.
What does allowance for credit losses - receivable (current) mean?
The estimated amount of money owed to the company that is unlikely to be collected from customers.