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Tax differential on foreign income, portion related to one-time pension settlement charge

International Business Machines Tax differential on foreign income, portion related to one-time pension settlement charge increased by 83.3% to -4.0% in Q4 2024 compared to the prior quarter.

Analysis

StatementIncome Statement
SectionOther
CategoryOther
SignalContext dependent
VolatilityVolatile
First reportedQ4 2022
Last reportedQ4 2024Feb 24, 2026

How to read this metric

This is a non-recurring item; its presence signals a specific accounting event rather than an ongoing operational trend.

Detailed definition

This metric isolates the tax rate impact of foreign income specifically attributable to one-time pension settlement char...

Peer comparison

Specific to companies undergoing significant pension plan restructuring or settlement activities.

Metric ID: other_effective_income_tax_rate_reconciliation_foreign_i_fa0156

Historical Data

3 periods
 Q4 '22Q4 '23Q4 '24
Value-24%-24%-4%
QoQ Change+0.0%+83.3%
YoY Change+0.0%+83.3%
Range-24%-4%
Avg YoY Growth+41.7%
Median YoY Growth+41.7%
Current Streak2+ quarters growth

Frequently Asked Questions

What is International Business Machines's tax differential on foreign income, portion related to one-time pension settlement charge?
International Business Machines (IBM) reported tax differential on foreign income, portion related to one-time pension settlement charge of -4.0% in Q4 2024.
What does tax differential on foreign income, portion related to one-time pension settlement charge mean?
The tax impact of foreign income adjustments related to one-time pension settlements.