Discontinued — last reported Q2 '21
Unrecognized Tax Benefits - Income Tax Penalties and Interest Accrued
Caterpillar Unrecognized Tax Benefits - Income Tax Penalties and Interest Accrued increased by 41.1% to $268.00M in Q4 2025 compared to the prior quarter. Year-over-year, this metric grew by 41.1%, from $190.00M to $268.00M. Over 5 years (FY 2020 to FY 2025), Unrecognized Tax Benefits - Income Tax Penalties and Interest Accrued shows relatively stable performance with a 0.3% CAGR. This increase may warrant attention — for this metric, lower values are generally preferred.
Analysis
How to read this metric
An increase signals rising potential costs from tax litigation or prolonged uncertainty, while a decrease suggests resolution.
Detailed definition
This metric tracks the cumulative interest and penalties accrued on uncertain tax positions. It represents the cost of c...
Peer comparison
Commonly reported by large-cap banks; levels vary based on the intensity of tax authority audits.
unrecognized_tax_benefits_interest_penaltiesHistorical Data
| Q4 '21 | Q4 '22 | Q4 '23 | Q4 '24 | Q4 '25 | |
|---|---|---|---|---|---|
| Value | $297.00M | $95.00M | $135.00M | $190.00M | $268.00M |
| QoQ Change | — | -68.0% | +42.1% | +40.7% | +41.1% |
| YoY Change | — | -68.0% | +42.1% | +40.7% | +41.1% |
Unrecognized Tax Benefits - Income Tax Penalties and Interest Accrued at Other Companies
Frequently Asked Questions
- What is Caterpillar's unrecognized tax benefits - income tax penalties and interest accrued?
- Caterpillar (CAT) reported unrecognized tax benefits - income tax penalties and interest accrued of $268.00M in Q4 2025.
- How has Caterpillar's unrecognized tax benefits - income tax penalties and interest accrued changed year-over-year?
- Caterpillar's unrecognized tax benefits - income tax penalties and interest accrued increased by 41.1% year-over-year, from $190.00M to $268.00M.
- What is the long-term trend for Caterpillar's unrecognized tax benefits - income tax penalties and interest accrued?
- Over 5 years (2020 to 2025), Caterpillar's unrecognized tax benefits - income tax penalties and interest accrued has grown at a 0.3% compound annual growth rate (CAGR), from $264.00M to $268.00M.
- What does unrecognized tax benefits - income tax penalties and interest accrued mean?
- The total interest and penalties set aside for potential tax disputes.