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 obligations for employee compensation that will be paid out in future years.

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

CategoryOther

SignalLower is better

VolatilityStable

First reportedQ2 2015

Last reportedQ4 2025

How to read this metric

Growth in this metric indicates increasing long-term employee benefit accruals or changes in executive compensation structures.

Detailed definition

This captures the obligation to pay employees or executives for services rendered, where payment is deferred beyond the...

Peer comparison

Standard across large-cap corporations with significant executive and long-term incentive plans.

Metric ID: deferred_compensation_liability_noncurrent

Historical 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

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 obligations for employee compensation that will be paid out in future years.