Other
Current-period accruals
International Business Machines Current-period accruals decreased by 36.7% to $19M in Q1 2026 compared to the prior quarter. Year-over-year, this metric grew by 18.8%, from $16M to $19M. Over 4 years (FY 2021 to FY 2025), Current-period accruals shows relatively stable performance with a 0.9% CAGR. This is a positive signal — lower values indicate better performance for this metric.
Analysis
StatementIncome Statement
SectionOther
CategoryEfficiency
SignalLower is better
VolatilityModerate
First reportedQ3 2019
Last reportedQ1 2026Apr 23, 2026
How to read this metric
An increase relative to revenue may signal declining product quality or higher anticipated service costs.
Detailed definition
The estimated liability recorded during the period for future warranty obligations related to products sold. This reflec...
Peer comparison
Standard accrual metric for hardware and manufacturing companies.
Metric ID:
other_standard_product_warranty_accrual_warranties_issuedHistorical Data
20 periods
| Q2 '21 | Q3 '21 | Q4 '21 | Q1 '22 | Q2 '22 | Q3 '22 | Q4 '22 | Q1 '23 | Q2 '23 | Q3 '23 | Q4 '23 | Q1 '24 | Q2 '24 | Q3 '24 | Q4 '24 | Q1 '25 | Q2 '25 | Q3 '25 | Q4 '25 | Q1 '26 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Value | $20M | $14M | $32M | $14M | $25M | $19M | $26M | $17M | $18M | $18M | $31M | $17M | $21M | $15M | $29M | $16M | $18M | $21M | $30M | $19M |
| QoQ Change | — | -30.0% | +128.6% | -56.3% | +78.6% | -24.0% | +36.8% | -34.6% | +5.9% | +0.0% | +72.2% | -45.2% | +23.5% | -28.6% | +93.3% | -44.8% | +12.5% | +16.7% | +42.9% | -36.7% |
| YoY Change | — | — | — | — | +25.0% | +35.7% | -18.8% | +21.4% | -28.0% | -5.3% | +19.2% | +0.0% | +16.7% | -16.7% | -6.5% | -5.9% | -14.3% | +40.0% | +3.4% | +18.8% |
Range$14M – $32M
CAGR-1.1%
Avg YoY Growth+5.3%
Median YoY Growth+1.7%
Current-period accruals at Other Companies
Frequently Asked Questions
- What is International Business Machines's current-period accruals?
- International Business Machines (IBM) reported current-period accruals of $19M in Q1 2026.
- How has International Business Machines's current-period accruals changed year-over-year?
- International Business Machines's current-period accruals increased by 18.8% year-over-year, from $16M to $19M.
- What is the long-term trend for International Business Machines's current-period accruals?
- Over 4 years (2021 to 2025), International Business Machines's current-period accruals has grown at a 0.9% compound annual growth rate (CAGR), from $82M to $85M.
- What does current-period accruals mean?
- The estimated future cost of honoring product warranties for items sold this period.