Discontinued — last reported Q4 '25

Non-Current Liabilities

Non-current Loss Contingency Accrual

CSX Non-current Loss Contingency Accrual increased by 1.7% to $300.00M in Q1 2026 compared to the prior quarter. Year-over-year, this metric declined by 6.0%, from $319.00M to $300.00M. Over 5 years (FY 2020 to FY 2025), Non-current Loss Contingency Accrual shows an upward trend with a 5.7% CAGR. This increase may warrant attention — for this metric, lower values are generally preferred.

Analysis

StatementBalance Sheet Statement
SectionNon-Current Liabilities
CategoryRisk
SignalLower is better
VolatilityModerate
First reportedQ4 2015
Last reportedQ4 2025

How to read this metric

An increase signals higher expected legal or environmental costs, while a decrease suggests successful settlement or reduced exposure to these liabilities.

Detailed definition

This represents the estimated long-term liability for legal or environmental contingencies, such as historical asbestos-...

Peer comparison

Specific to companies with legacy industrial liabilities; peers in manufacturing or chemicals often report similar litigation-related accruals.

Metric ID: loss_contingency_accrual_carrying_value_noncurrent

Historical Data

20 periods
 Q2 '21Q3 '21Q4 '21Q1 '22Q2 '22Q3 '22Q4 '22Q1 '23Q2 '23Q3 '23Q4 '23Q1 '24Q2 '24Q3 '24Q4 '24Q1 '25Q2 '25Q3 '25Q4 '25Q1 '26
Value$210.00M$252.00M$250.00M$267.00M$290.00M$317.00M$292.00M$287.00M$299.00M$302.00M$296.00M$308.00M$299.00M$309.00M$313.00M$319.00M$304.00M$311.00M$295.00M$300.00M
QoQ Change+20.0%-0.8%+6.8%+8.6%+9.3%-7.9%-1.7%+4.2%+1.0%-2.0%+4.1%-2.9%+3.3%+1.3%+1.9%-4.7%+2.3%-5.1%+1.7%
YoY Change+38.1%+25.8%+16.8%+7.5%+3.1%-4.7%+1.4%+7.3%+0.0%+2.3%+5.7%+3.6%+1.7%+0.6%-5.8%-6.0%
Range$210.00M$319.00M
CAGR+7.8%
Avg YoY Growth+6.1%
Median YoY Growth+2.7%

Frequently Asked Questions

What is CSX's non-current loss contingency accrual?
CSX (CSX) reported non-current loss contingency accrual of $300.00M in Q1 2026.
How has CSX's non-current loss contingency accrual changed year-over-year?
CSX's non-current loss contingency accrual decreased by 6.0% year-over-year, from $319.00M to $300.00M.
What is the long-term trend for CSX's non-current loss contingency accrual?
Over 5 years (2020 to 2025), CSX's non-current loss contingency accrual has grown at a 5.7% compound annual growth rate (CAGR), from $224.00M to $295.00M.
What does non-current loss contingency accrual mean?
The estimated long-term cost to settle specific legal or environmental claims against the company.