Discontinued — last reported Q4 '25
Other
Asset retirement obligation discount rate
Dow Asset retirement obligation discount rate decreased by 6.9% to 4.6% in Q4 2025 compared to the prior quarter. Year-over-year, this metric declined by 6.9%, from 4.9% to 4.6%. Over 5 years (FY 2020 to FY 2025), Asset retirement obligation discount rate shows an upward trend with a 61.3% CAGR.
Analysis
StatementBalance Sheet Statement
SectionOther
CategoryRisk
SignalContext dependent
VolatilityModerate
First reportedQ4 2019
Last reportedQ4 2025Feb 3, 2026
How to read this metric
A lower discount rate increases the present value of the liability, while a higher rate decreases it.
Detailed definition
The discount rate used to calculate the present value of future asset retirement obligations. This rate is typically bas...
Peer comparison
Standard accounting assumption disclosure for companies with long-term environmental liabilities.
Metric ID:
other_asset_retirement_obligation_discount_rateHistorical Data
5 periods
| Q4 '21 | Q4 '22 | Q4 '23 | Q4 '24 | Q4 '25 | |
|---|---|---|---|---|---|
| Value | 1.1% | 5.5% | 5.1% | 4.9% | 4.6% |
| QoQ Change | — | +389.4% | -8.3% | -2.8% | -6.9% |
| YoY Change | — | +389.4% | -8.3% | -2.8% | -6.9% |
Range1.1% – 5.5%
CAGR+306.2%
Avg YoY Growth+92.9%
Median YoY Growth-4.8%
Current Streak3 quarters decline
Asset retirement obligation discount rate at Other Companies
Frequently Asked Questions
- What is Dow's asset retirement obligation discount rate?
- Dow (DOW) reported asset retirement obligation discount rate of 4.6% in Q4 2025.
- How has Dow's asset retirement obligation discount rate changed year-over-year?
- Dow's asset retirement obligation discount rate decreased by 6.9% year-over-year, from 4.9% to 4.6%.
- What is the long-term trend for Dow's asset retirement obligation discount rate?
- Over 5 years (2020 to 2025), Dow's asset retirement obligation discount rate has grown at a 61.3% compound annual growth rate (CAGR), from 0.4% to 4.6%.
- What does asset retirement obligation discount rate mean?
- The interest rate used to calculate the current value of future cleanup costs.