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Standard Product Warranty Accrual, Decrease for Payments

International Business Machines Standard Product Warranty Accrual, Decrease for Payments increased by 4.8% to $22M in Q1 2026 compared to the prior quarter. Year-over-year, this metric grew by 4.8%, from $21M to $22M. Over 4 years (FY 2021 to FY 2025), Standard Product Warranty Accrual, Decrease for Payments shows relatively stable performance with a -0.6% CAGR. This increase may warrant attention — for this metric, lower values are generally preferred.

Analysis

StatementIncome Statement
SectionOther
CategoryEfficiency
SignalLower is better
VolatilityModerate
First reportedQ3 2019
Last reportedQ1 2026Apr 23, 2026

How to read this metric

Rising payments relative to the accrual balance may indicate higher-than-expected service costs or aging product portfolios.

Detailed definition

The actual cash outflows incurred during the period to satisfy warranty claims for products. This metric tracks the real...

Peer comparison

Standard cash flow component for companies with significant hardware sales.

Metric ID: other_standard_product_warranty_accrual_payments

Historical Data

20 periods
 Q2 '21Q3 '21Q4 '21Q1 '22Q2 '22Q3 '22Q4 '22Q1 '23Q2 '23Q3 '23Q4 '23Q1 '24Q2 '24Q3 '24Q4 '24Q1 '25Q2 '25Q3 '25Q4 '25Q1 '26
Value$22M$21M$20M$20M$21M$21M$19M$21M$22M$21M$19M$20M$21M$20M$20M$21M$19M$23M$21M$22M
QoQ Change-4.5%-4.8%+0.0%+5.0%+0.0%-9.5%+10.5%+4.8%-4.5%-9.5%+5.3%+5.0%-4.8%+0.0%+5.0%-9.5%+21.1%-8.7%+4.8%
YoY Change-4.5%+0.0%-5.0%+5.0%+4.8%+0.0%+0.0%-4.8%-4.5%-4.8%+5.3%+5.0%-9.5%+15.0%+5.0%+4.8%
Range$19M$23M
CAGR+0.0%
Avg YoY Growth+0.7%
Median YoY Growth+0.0%

Frequently Asked Questions

What is International Business Machines's standard product warranty accrual, decrease for payments?
International Business Machines (IBM) reported standard product warranty accrual, decrease for payments of $22M in Q1 2026.
How has International Business Machines's standard product warranty accrual, decrease for payments changed year-over-year?
International Business Machines's standard product warranty accrual, decrease for payments increased by 4.8% year-over-year, from $21M to $22M.
What is the long-term trend for International Business Machines's standard product warranty accrual, decrease for payments?
Over 4 years (2021 to 2025), International Business Machines's standard product warranty accrual, decrease for payments has grown at a -0.6% compound annual growth rate (CAGR), from $86M to $84M.
What does standard product warranty accrual, decrease for payments mean?
The actual cash spent to fulfill warranty obligations during the period.