Discontinued — last reported Q4 '17

Current Assets

Accounts Receivable Derecognized

International Business Machines Accounts Receivable Derecognized decreased by 66.7% to $300.00M in Q4 2025 compared to the prior quarter. Year-over-year, this metric declined by 66.7%, from $900.00M to $300.00M. Over 4 years (FY 2021 to FY 2025), Accounts Receivable Derecognized shows a downward trend with a -19.1% CAGR. This is a positive signal — lower values indicate better performance for this metric.

Analysis

StatementBalance Sheet Statement
SectionCurrent Assets
CategoryLiquidity
SignalLower is better
VolatilityModerate
First reportedQ4 2016
Last reportedQ4 2017

How to read this metric

High levels may indicate a reliance on financing to manage cash flow or accelerate revenue recognition.

Detailed definition

This metric tracks the value of accounts receivable that have been removed from the balance sheet, typically through fac...

Peer comparison

Used by companies with large, long-term service contracts to manage working capital cycles.

Metric ID: accounts_receivable_derecognized

Historical Data

5 periods
 Q4 '21Q4 '22Q4 '23Q4 '24Q4 '25
Value$700.00M$1.00B$500.00M$900.00M$300.00M
QoQ Change—+42.9%-50.0%+80.0%-66.7%
YoY Change—+42.9%-50.0%+80.0%-66.7%
Range$300.00M – $1.00B
CAGR-57.1%
Avg YoY Growth+1.5%
Median YoY Growth-3.6%

Frequently Asked Questions

What is International Business Machines's accounts receivable derecognized?
International Business Machines (IBM) reported accounts receivable derecognized of $300.00M in Q4 2025.
How has International Business Machines's accounts receivable derecognized changed year-over-year?
International Business Machines's accounts receivable derecognized decreased by 66.7% year-over-year, from $900.00M to $300.00M.
What is the long-term trend for International Business Machines's accounts receivable derecognized?
Over 4 years (2021 to 2025), International Business Machines's accounts receivable derecognized has grown at a -19.1% compound annual growth rate (CAGR), from $700.00M to $300.00M.
What does accounts receivable derecognized mean?
The value of customer invoices sold to a third party to receive cash faster.

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