Current Liabilities

Caterpillar·Balance Sheet Statement·27 metrics

Breakdown

Metric	Q2 '24	Q3 '24	Q4 '24	Q1 '25	Q2 '25	Q3 '25	Q4 '25	Q1 '26
Total current liabilities	$33.6B	$32.2B	$32.3B	$32.6B	$34.9B	$36B	$36.6B	$35.9B
Other Commercial Liabilities	$4.9B	$5B	$5.2B	$5B	$5.2B	$5.2B	$5.6B	$5.5B
Accrued Liabilities, Current	$4.9B	$5B	$5.2B	$5B	$5.2B	$5.2B	$5.6B	$5.5B
Deferred revenue	$2.3B	$2.4B	$2.3B	$3B	$3.4B	$3.4B	$3.3B	$4.4B
Other accrued liabilities	$2.9B	$2.9B	$2.9B	$2.8B	$2.6B	$2.8B	$2.8B	$2.6B
Accrued Manufacturing Costs	$1.7B	$2.1B	$2.4B	$1.3B	$1.6B	$2.1B	$2.6B	$1.4B
Compensation and benefits	$1.7B	$2.1B	$2.4B	$1.3B	$1.6B	$2.1B	$2.6B	$1.4B
Commercial Paper Outstanding	—	—	$3.9B	—	—	—	$5.4B	—
Contract liabilities	—	—	$2.7B	—	—	—	$4.7B	—
Current portion of long-term debt	—	—	$4.4B	—	—	—	$5.5B	—
Derivative Liabilities - Fair Value	—	—	$385M	—	—	—	$165M	—
Derivative Liabilities - Not Offset Policy Election Deduction	—	—	$186M	—	—	—	$160M	—
Derivative Liabilities Offset	—	—	$186M	—	—	—	$160M	—
Dividends payable	$684M	$0	$674M	$0	$707M	$0	$703M	$0
Derivative liabilities	—	—	$385M	—	—	—	$165M	—
Lease Liability Payments - 2021	—	—	$868M	—	—	—	$896M	—
Operating Lease Liability Payments - 2024 (Lessee)	—	—	$120M	—	—	—	$149M	—
Operating Lease Liability Payments - 2025 (Lessee)	—	—	$67M	—	—	—	$98M	—
Lease Liability Payments - Due Year Two	—	—	$120M	—	—	—	$149M	—
Lease Liability Payments - Due Year Three	—	—	$93M	—	—	—	$115M	—
Lease Liability Payments - Due Year Four	—	—	$67M	—	—	—	$98M	—
Lease Liability Payments - Remainder of Fiscal Year	—	—	$157M	—	—	—	$183M	—
Operating lease liabilities, current	—	—	$143M	—	—	—	$158M	—
Operating Lease Liability Payments Due	—	—	$679M	—	—	—	$842M	—
Operating Lease Liability - Undiscounted Excess Amount	—	—	$77M	—	—	—	$114M	—
Standard Product Warranty Accrual	—	—	$1.7B	—	—	—	$1.6B	—
Supplier Finance Program Obligations	—	—	83000000000.0%	—	—	—	93600000000.0%	—

Metrics

Current Liabilities

Breakdown

Metrics

Accrued Manufacturing Costs

Other Commercial Liabilities

Commercial Paper Outstanding

Contract liabilities

Accrued Liabilities, Current

Compensation and benefits

Other accrued liabilities

Current portion of long-term debt

Deferred revenue

Derivative Liabilities - Fair Value

Derivative Liabilities - Not Offset Policy Election Deduction

Derivative Liabilities Offset

Dividends payable

Derivative liabilities

Lease Liability Payments - 2021

Operating Lease Liability Payments - 2024 (Lessee)

Operating Lease Liability Payments - 2025 (Lessee)

Lease Liability Payments - Due Year Two

Lease Liability Payments - Due Year Three

Lease Liability Payments - Due Year Four

Lease Liability Payments - Remainder of Fiscal Year

Operating lease liabilities, current

Operating Lease Liability Payments Due

Operating Lease Liability - Undiscounted Excess Amount

Standard Product Warranty Accrual

Supplier Finance Program Obligations

Total current liabilities