Discontinued — last reported Q4 '22
Unrecognized Tax Benefits Reevaluation (Statute Lapse)
Caterpillar Unrecognized Tax Benefits Reevaluation (Statute Lapse) remained flat by 0.0% to $2.50M in Q4 2025 compared to the prior quarter. Year-over-year, this metric declined by 9.1%, from $2.75M to $2.50M. Over 4 years (FY 2021 to FY 2025), Unrecognized Tax Benefits Reevaluation (Statute Lapse) shows an upward trend with a 35.1% CAGR. This is a positive signal — higher values indicate stronger performance for this metric.
Analysis
How to read this metric
A higher value indicates that older, unresolved tax positions are expiring, potentially reducing future tax risk.
Detailed definition
The reduction in the liability for unrecognized tax benefits due to the expiration of the statute of limitations in vari...
Peer comparison
Commonly reported by multinational corporations as a component of tax reserve reconciliations.
is_isrg_unrecognized_tax_benefits_statute_lapseHistorical Data
| FY'21 | FY'22 | FY'23 | FY'24 | FY'25 | |
|---|---|---|---|---|---|
| Value | $3.00M | $3.00M | $7.00M | $11.00M | $10.00M |
| YoY Change | — | +0.0% | +133.3% | +57.1% | -9.1% |
Unrecognized Tax Benefits Reevaluation (Statute Lapse) at Other Companies
Frequently Asked Questions
- What is Caterpillar's unrecognized tax benefits reevaluation (statute lapse)?
- Caterpillar (CAT) reported unrecognized tax benefits reevaluation (statute lapse) of $2.50M in Q4 2025.
- How has Caterpillar's unrecognized tax benefits reevaluation (statute lapse) changed year-over-year?
- Caterpillar's unrecognized tax benefits reevaluation (statute lapse) decreased by 9.1% year-over-year, from $2.75M to $2.50M.
- What is the long-term trend for Caterpillar's unrecognized tax benefits reevaluation (statute lapse)?
- Over 4 years (2021 to 2025), Caterpillar's unrecognized tax benefits reevaluation (statute lapse) has grown at a 35.1% compound annual growth rate (CAGR), from $3.00M to $10.00M.
- What does unrecognized tax benefits reevaluation (statute lapse) mean?
- The decrease in tax reserves because the time limit for tax authorities to audit those specific tax positions has expired.