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Caterpillar CAT Unrecognized Tax Benefits
Unrecognized Tax Benefits at other companies
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Where this comes from
Reported directly by Caterpillar in its filing.
Tagged under the XBRL concept us-gaap:UnrecognizedTaxBenefits.
The source filing: Caterpillar’s 10-K, filed February 13, 2026.
- Filed
- Feb 13, 2026, 10:18 AM EST
- Fiscal year
- FY2025
- Accession
- 0000018230-26-000008
| Reconciliation of unrecognized tax benefits: 1 / (Millions of dollars) | Years ended December 31, 2025 | Years ended December 31, 2024 | Years ended December 31, 2023 |
|---|---|---|---|
| Beginning balance | $1,289 | $1,223 | $1,140 |
| Additions for tax positions related to current year | 68 | 118 | 94 |
| Additions for tax positions related to prior years | 35 | 49 | 42 |
| Reductions for tax positions related to prior years | (6) | (30) | (19) |
| Reductions for settlements 2 | (29) | (60) | (27) |
| Reductions for expiration of statute of limitations | (10) | (11) | (7) |
| Ending balance | $1,347 | $1,289 | $1,223 |
| Amount that, if recognized, would impact the effective tax rate | $1,199 | $1,137 | $997 |
Item 8.Financial Statements and Supplementary Data.
FAQ
- What is Caterpillar's unrecognized tax benefits?
- Caterpillar (CAT) reported unrecognized tax benefits of $1.35B in Q4 2025.
- How has Caterpillar's unrecognized tax benefits changed year-over-year?
- Caterpillar's unrecognized tax benefits increased by 4.5% year-over-year, from $1.29B to $1.35B.
- What is the long-term trend for Caterpillar's unrecognized tax benefits?
- Over 5 years (2020 to 2025), Caterpillar's unrecognized tax benefits has grown at a -5.2% compound annual growth rate (CAGR), from $1.76B to $1.35B.
- What does unrecognized tax benefits mean?
- This represents the amount of tax benefits from uncertain tax positions that have not been recognized in the financial statements because they do not meet the 'more-likely-than-not' threshold. It reflects the company's exposure to potential tax audits and disputes with tax authorities. This is a key indicator of tax-related legal and financial risk.
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