Discontinued — last reported Q4 '19
Business Segments · Accrual adjustment
Performance Materials & Coatings — Accrual adjustment
Analysis
StatementSegment
CategoryRisk
SignalLower is better
VolatilityVolatile
First reportedQ1 2019
Last reportedQ4 2019
How to read this metric
Frequent or large positive adjustments may indicate poor initial estimation, while negative adjustments suggest conservative accounting or favorable liability resolution.
Detailed definition
Captures the net impact of adjustments made to various accrual accounts within the segment, such as warranty reserves, l...
Peer comparison
Similar to 'change in accounting estimates' or 'accrual revisions' reported by industrial peers.
Metric ID:
dow_segment_performance_materials_coatings_accrual_adjustmentSimilar Metrics at Other Companies
Frequently Asked Questions
- What does performance materials & coatings — accrual adjustment mean?
- The net change in accounting estimates for various operational liabilities within the segment.