Current Liabilities
Accrued Compensation
McDonald's Accrued Compensation remained flat by 0.0% to $168.00M in Q4 2025 compared to the prior quarter. Year-over-year, this metric was flat by 0.0%, from $168.00M to $168.00M. Over 5 years (FY 2020 to FY 2025), Accrued Compensation shows a downward trend with a -2.5% CAGR.
Analysis
StatementBalance Sheet Statement
SectionCurrent Liabilities
CategoryEfficiency
SignalContext dependent
VolatilityModerate
First reportedQ4 2014
Last reportedQ4 2025Feb 24, 2026
How to read this metric
Significant fluctuations can indicate changes in headcount, bonus accrual policies, or timing of payroll cycles.
Detailed definition
The liability representing earned but unpaid employee salaries, bonuses, and benefits at the balance sheet date. This re...
Peer comparison
Standardized across all labor-intensive industries.
Metric ID:
accrued_compensationHistorical Data
5 periods
| Q4 '21 | Q4 '22 | Q4 '23 | Q4 '24 | Q4 '25 | |
|---|---|---|---|---|---|
| Value | $153.60M | $180.60M | $192.00M | $168.00M | $168.00M |
| QoQ Change | — | +17.6% | +6.3% | -12.5% | +0.0% |
| YoY Change | — | +17.6% | +6.3% | -12.5% | +0.0% |
Range$153.60M – $192.00M
CAGR+9.4%
Avg YoY Growth+2.8%
Median YoY Growth+3.2%
Accrued Compensation at Other Companies
Frequently Asked Questions
- What is McDonald's's accrued compensation?
- McDonald's (MCD) reported accrued compensation of $168.00M in Q4 2025.
- How has McDonald's's accrued compensation changed year-over-year?
- McDonald's's accrued compensation decreased by 0.0% year-over-year, from $168.00M to $168.00M.
- What is the long-term trend for McDonald's's accrued compensation?
- Over 5 years (2020 to 2025), McDonald's's accrued compensation has grown at a -2.5% compound annual growth rate (CAGR), from $190.80M to $168.00M.
- What does accrued compensation mean?
- The total amount of wages and bonuses owed to employees but not yet paid.