Esperion Therapeutics ESPR Accrued variable consideration
Accrued variable consideration at other companies
Other financials
Where this comes from
Reported directly by Esperion Therapeutics in its filing.
Tagged under the XBRL concept espr:DeferredTaxAssetsAccruedVariableConsideration.
The official record: Esperion Therapeutics’s 10-K, filed March 10, 2026, on SEC EDGAR. View the filing →
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Questions, answered.
- What is Esperion Therapeutics's accrued variable consideration?
- Esperion Therapeutics (ESPR) reported accrued variable consideration of $19.68M in Q4 2025.
- What does accrued variable consideration mean?
- This represents the deferred tax asset arising from the timing difference between the recognition of variable consideration for revenue accounting and its recognition for tax purposes. It typically relates to rebates, discounts, or performance-based incentives that have been accrued but not yet realized for tax deduction. This metric helps investors reconcile revenue recognition patterns with cash-based tax obligations.