Skip to content
Other

Accrual adjustments to reflect actual experience

Year-over-year, this metric declined by 100.0%, from $14M to $0. This is a positive signal — lower values indicate better performance for this metric.

Analysis

StatementIncome Statement
SectionOther
CategoryRisk
SignalLower is better
VolatilityVolatile
First reportedQ1 2019
Last reportedQ1 2026Apr 23, 2026

How to read this metric

Frequent upward adjustments suggest poor initial estimation or unexpected product reliability issues.

Detailed definition

Adjustments made to existing warranty accruals to reflect changes in historical experience, such as higher-than-expected...

Peer comparison

Reported in the notes to financial statements under warranty or liability disclosures.

Metric ID: other_standard_product_warranty_accrual_preexisting_incr_071158

Historical Data

10 periods
 Q1 '22Q4 '22Q1 '23Q1 '24Q4 '24Q1 '25Q2 '25Q3 '25Q4 '25Q1 '26
Value-$2M-$1M-$17M$7M$2M$14M$1M$4M$0$0
QoQ Change+50.0%<-999%+141.2%-71.4%+600.0%-92.9%+300.0%-100.0%
YoY Change-750.0%+141.2%+100.0%-100.0%-100.0%
Range-$17M$14M
CAGR-100.0%
Avg YoY Growth-141.8%
Median YoY Growth-100.0%
Current Streak2 quarters decline

Frequently Asked Questions

What is International Business Machines's accrual adjustments to reflect actual experience?
International Business Machines (IBM) reported accrual adjustments to reflect actual experience of $0 in Q1 2026.
How has International Business Machines's accrual adjustments to reflect actual experience changed year-over-year?
International Business Machines's accrual adjustments to reflect actual experience decreased by 100.0% year-over-year, from $14M to $0.
What does accrual adjustments to reflect actual experience mean?
Updates to previous warranty estimates based on actual product performance.