Unrecognized Tax Benefits - Income Tax Penalties and Interest Accrued
Caterpillar Unrecognized Tax Benefits - Income Tax Penalties and Interest Accrued increased by 41.1% to $268M in Q4 2025 compared to the prior quarter. Year-over-year, this metric grew by 41.1%, from $190M to $268M. 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 suggests growing tax uncertainty or a longer duration of unresolved tax disputes.
Detailed definition
This reflects the accrued interest and penalties associated with uncertain tax positions that have not been recognized....
Peer comparison
Varies based on the company's history of tax audits and the complexity of its global tax structure.
unrecognized_tax_benefits_interest_penaltiesHistorical Data
| Q4 '21 | Q4 '22 | Q4 '23 | Q4 '24 | Q4 '25 | |
|---|---|---|---|---|---|
| Value | $297M | $95M | $135M | $190M | $268M |
| 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 $268M 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 $190M to $268M.
- 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 $264M to $268M.
- What does unrecognized tax benefits - income tax penalties and interest accrued mean?
- The estimated interest and penalties the company might have to pay if its disputed tax positions are rejected.