Non-Current Liabilities
Deferred Compensation Liability (Non-Current)
International Business Machines Deferred Compensation Liability (Non-Current) increased by 6.9% to $1.55B in Q4 2025 compared to the prior quarter. Over 3 years (FY 2022 to FY 2025), Deferred Compensation Liability (Non-Current) shows an upward trend with a 5.7% CAGR. This increase may warrant attention — for this metric, lower values are generally preferred.
Analysis
StatementBalance Sheet Statement
SectionNon-Current Liabilities
CategoryLeverage
SignalLower is better
VolatilityStable
First reportedQ4 2022
Last reportedQ4 2025Feb 24, 2026
How to read this metric
An increase reflects growing long-term employee benefit obligations, which may impact future cash outflows.
Detailed definition
Obligations to employees for compensation earned but not yet paid, where the settlement is expected to occur more than o...
Peer comparison
Standard liability item for large organizations with complex executive compensation structures.
Metric ID:
deferred_compensation_liability_noncurrentHistorical Data
4 periods
| Q4 '22 | Q4 '23 | Q4 '24 | Q4 '25 | |
|---|---|---|---|---|
| Value | $1.31B | $1.44B | $1.45B | $1.55B |
| QoQ Change | — | +9.9% | +0.6% | +6.9% |
| YoY Change | — | +9.9% | +0.6% | +6.9% |
Range$1.31B – $1.55B
Avg YoY Growth+5.8%
Median YoY Growth+6.9%
Current Streak3+ quarters growth
Deferred Compensation Liability (Non-Current) at Other Companies
Frequently Asked Questions
- What is International Business Machines's deferred compensation liability (non-current)?
- International Business Machines (IBM) reported deferred compensation liability (non-current) of $1.55B in Q4 2025.
- What is the long-term trend for International Business Machines's deferred compensation liability (non-current)?
- Over 3 years (2022 to 2025), International Business Machines's deferred compensation liability (non-current) has grown at a 5.7% compound annual growth rate (CAGR), from $1.31B to $1.55B.
- What does deferred compensation liability (non-current) mean?
- Long-term money owed to employees for compensation that has been deferred.