What is CSX's amortization of debt discount premium?

CSX (CSX) reported amortization of debt discount premium of -$3.00M in Q1 2026.

How has CSX's amortization of debt discount premium changed year-over-year?

CSX's amortization of debt discount premium decreased by 112.0% year-over-year, from $25.00M to -$3.00M.

What does amortization of debt discount premium mean?

The non-cash adjustment to interest expense to account for debt issued at a price different from its face value.

Amortization Of Debt Discount Premium

CSX Amortization Of Debt Discount Premium decreased by 125.0% to -$3.00M in Q1 2026 compared to the prior quarter. Year-over-year, this metric declined by 112.0%, from $25.00M to -$3.00M.

Analysis

StatementCash Flow Statement

SectionOperating

CategoryProfitability

SignalContext dependent

VolatilityStable

First reportedQ1 2016

Last reportedQ1 2026Apr 22, 2026

How to read this metric

This is a standard accounting adjustment that does not impact cash flow but affects reported interest expense and net income.

Detailed definition

This represents the non-cash adjustment to interest expense resulting from the amortization of discounts or premiums on...

Peer comparison

Standard accounting practice for companies with significant long-term debt financing.

Metric ID: operating_amortization_of_debt_discount_premium

Historical Data

14 periods

	Q2 '21	Q3 '21	Q1 '22	Q2 '22	Q3 '22	Q1 '23	Q3 '23	Q1 '24	Q3 '24	Q1 '25	Q2 '25	Q3 '25	Q4 '25	Q1 '26
Value	$4.00M	$4.00M	-$24.00M	-$39.00M	-$75.00M	$17.00M	-$42.00M	-$30.00M	$35.00M	$25.00M	$41.00M	$5.00M	$12.00M	-$3.00M
QoQ Change	—	+0.0%	-700.0%	-62.5%	-92.3%	+122.7%	-347.1%	+28.6%	+216.7%	-28.6%	+64.0%	-87.8%	+140.0%	-125.0%
YoY Change	—	—	—	<-999%	<-999%	+170.8%	+44.0%	-276.5%	+183.3%	+183.3%	—	-85.7%	—	-112.0%

Range-$75.00M – $41.00M

CAGR-8.5%

Avg YoY Growth-327.0%

Median YoY Growth-85.7%

Amortization Of Debt Discount Premium at Other Companies

SQSQ View metric

Extra Space StorageEXR View metric

Equity ResidentialEQR View metric

Take-Two Interactive SoftwareTTWO View metric

Extra Space StorageEXR View metric

Frequently Asked Questions

What is CSX's amortization of debt discount premium?: CSX (CSX) reported amortization of debt discount premium of -$3.00M in Q1 2026.
How has CSX's amortization of debt discount premium changed year-over-year?: CSX's amortization of debt discount premium decreased by 112.0% year-over-year, from $25.00M to -$3.00M.
What does amortization of debt discount premium mean?: The non-cash adjustment to interest expense to account for debt issued at a price different from its face value.