What is International Business Machines's tax reconciliation: change in valuation allowance?

International Business Machines (IBM) reported tax reconciliation: change in valuation allowance of -$0.00 in Q4 2025.

Discontinued — last reported Q4 '20

Tax Reconciliation: Change in Valuation Allowance

International Business Machines Tax Reconciliation: Change in Valuation Allowance remained flat by 0.0% to -$0.00 in Q4 2025 compared to the prior quarter. This increase may warrant attention — for this metric, lower values are generally preferred.

Analysis

StatementIncome Statement

SectionTax

CategoryRisk

SignalLower is better

VolatilityVolatile

First reportedQ1 2013

Last reportedQ4 2020

How to read this metric

A negative impact on the reconciliation (reversal of allowance) signals improved earnings expectations, while a positive impact signals increased risk regarding tax asset recovery.

Detailed definition

This metric quantifies the impact of adjustments to the valuation allowance for deferred tax assets on the company's tax...

Peer comparison

Commonly reported in the tax footnote of the financial statements for large corporations.

Metric ID: is_cat_tax_reconciliation_valuation_allowance_change

Historical Data

1 years

	FY'25
Value	-$0.01

Frequently Asked Questions

What is International Business Machines's tax reconciliation: change in valuation allowance?: International Business Machines (IBM) reported tax reconciliation: change in valuation allowance of -$0.00 in Q4 2025.
What does tax reconciliation: change in valuation allowance mean?: The impact of changes in tax asset valuation reserves on the tax reconciliation.