What is Costco Wholesale's accrued payroll and related expenses?

Costco Wholesale (COST) reported accrued payroll and related expenses of $5.17B in Q4 2025.

How has Costco Wholesale's accrued payroll and related expenses changed year-over-year?

Costco Wholesale's accrued payroll and related expenses increased by 8.1% year-over-year, from $4.79B to $5.17B.

What is the long-term trend for Costco Wholesale's accrued payroll and related expenses?

Over 5 years (2020 to 2025), Costco Wholesale's accrued payroll and related expenses has grown at a 7.6% compound annual growth rate (CAGR), from $3.59B to $5.17B.

What does accrued payroll and related expenses mean?

Unpaid employee compensation and benefits earned by staff as of the reporting date.

Discontinued — last reported Q3 '24

Accrued Payroll and Related Expenses

Current Liabilities

Costco Wholesale Accrued Payroll and Related Expenses decreased by 0.6% to $5.17B in Q4 2025 compared to the prior quarter. Year-over-year, this metric grew by 8.1%, from $4.79B to $5.17B. Over 5 years (FY 2020 to FY 2025), Accrued Payroll and Related Expenses shows an upward trend with a 7.6% CAGR.

Analysis

StatementBalance Sheet Statement

SectionCurrent Liabilities

CategoryEfficiency

SignalContext dependent

VolatilityStable

First reportedQ4 2019

Last reportedQ3 2024

How to read this metric

An increase often correlates with headcount growth or the accrual of performance bonuses, while a decrease may reflect seasonal payroll timing differences.

Detailed definition

This captures the liability for wages, salaries, bonuses, and benefits earned by employees but not yet disbursed as of t...

Peer comparison

Standard across all labor-intensive industries, though timing varies based on specific payroll processing schedules.

Metric ID: accrued_payroll_and_related_expenses

Historical Data

19 periods

	Q2 '21	Q3 '21	Q4 '21	Q1 '22	Q2 '22	Q3 '22	Q4 '22	Q1 '23	Q2 '23	Q3 '23	Q4 '23	Q1 '24	Q2 '24	Q3 '24	Q4 '24	Q1 '25	Q2 '25	Q3 '25	Q4 '25
Value	$3.83B	$4.09B	$3.99B	$4.35B	$4.09B	$4.38B	$4.32B	$4.48B	$4.12B	$4.28B	$4.47B	$4.80B	$4.37B	$4.79B	$4.79B	$5.15B	$4.81B	$5.21B	$5.17B
QoQ Change	—	+6.9%	-2.6%	+9.1%	-5.9%	+7.1%	-1.5%	+3.8%	-8.2%	+3.9%	+4.6%	+7.3%	-9.1%	+9.8%	-0.2%	+7.6%	-6.5%	+8.1%	-0.6%
YoY Change	—	—	—	—	+6.9%	+7.1%	+8.3%	+3.1%	+0.7%	-2.4%	+3.6%	+7.1%	+6.0%	+12.1%	+7.0%	+7.3%	+10.3%	+8.6%	+8.1%

Range$3.83B – $5.21B

CAGR+6.9%

Avg YoY Growth+6.2%

Median YoY Growth+7.1%

Frequently Asked Questions

What is Costco Wholesale's accrued payroll and related expenses?: Costco Wholesale (COST) reported accrued payroll and related expenses of $5.17B in Q4 2025.
How has Costco Wholesale's accrued payroll and related expenses changed year-over-year?: Costco Wholesale's accrued payroll and related expenses increased by 8.1% year-over-year, from $4.79B to $5.17B.
What is the long-term trend for Costco Wholesale's accrued payroll and related expenses?: Over 5 years (2020 to 2025), Costco Wholesale's accrued payroll and related expenses has grown at a 7.6% compound annual growth rate (CAGR), from $3.59B to $5.17B.
What does accrued payroll and related expenses mean?: Unpaid employee compensation and benefits earned by staff as of the reporting date.