Discontinued — last reported Q1 '18

Current Assets

Allowance for Doubtful Accounts Receivable (Current)

IQVIA Allowance for Doubtful Accounts Receivable (Current) decreased by 3.9% to $49.00M in Q1 2026 compared to the prior quarter. Year-over-year, this metric grew by 32.4%, from $37.00M to $49.00M. Over 5 years (FY 2020 to FY 2025), Allowance for Doubtful Accounts Receivable (Current) shows an upward trend with a 8.4% CAGR. This is a positive signal — lower values indicate better performance for this metric.

Analysis

StatementBalance Sheet Statement
SectionCurrent Assets
CategoryRisk
SignalLower is better
VolatilityStable
First reportedQ3 2015
Last reportedQ1 2018

How to read this metric

A significant increase relative to receivables may signal deteriorating customer credit quality or economic headwinds in specific markets.

Detailed definition

This is a contra-asset account representing the estimated amount of accounts receivable that the company expects will no...

Peer comparison

Standard across all industries; peers in the medical device sector typically maintain low levels unless operating in high-risk emerging markets.

Metric ID: allowance_for_doubtful_accounts_receivable_current

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$31.00M$30.00M$33.00M$30.00M$28.00M$31.00M$36.00M$33.00M$28.00M$27.00M$34.00M$30.00M$40.00M$41.00M$42.00M$37.00M$37.00M$45.00M$51.00M$49.00M
QoQ Change-3.2%+10.0%-9.1%-6.7%+10.7%+16.1%-8.3%-15.2%-3.6%+25.9%-11.8%+33.3%+2.5%+2.4%-11.9%+0.0%+21.6%+13.3%-3.9%
YoY Change-9.7%+3.3%+9.1%+10.0%+0.0%-12.9%-5.6%-9.1%+42.9%+51.9%+23.5%+23.3%-7.5%+9.8%+21.4%+32.4%
Range$27.00M$51.00M
CAGR+10.1%
Avg YoY Growth+11.4%
Median YoY Growth+9.4%

Frequently Asked Questions

What is IQVIA's allowance for doubtful accounts receivable (current)?
IQVIA (IQV) reported allowance for doubtful accounts receivable (current) of $49.00M in Q1 2026.
How has IQVIA's allowance for doubtful accounts receivable (current) changed year-over-year?
IQVIA's allowance for doubtful accounts receivable (current) increased by 32.4% year-over-year, from $37.00M to $49.00M.
What is the long-term trend for IQVIA's allowance for doubtful accounts receivable (current)?
Over 5 years (2020 to 2025), IQVIA's allowance for doubtful accounts receivable (current) has grown at a 8.4% compound annual growth rate (CAGR), from $34.00M to $51.00M.
What does allowance for doubtful accounts receivable (current) mean?
The estimated portion of customer invoices that the company expects will never be paid.