Non-Current Assets
Deferred Tax Assets
Moody's Deferred Tax Assets decreased by 18.4% to $249M in Q1 2026 compared to the prior quarter. Year-over-year, this metric declined by 14.7%, from $292M to $249M. Over 5 years (FY 2020 to FY 2025), Deferred Tax Assets shows relatively stable performance with a -1.8% CAGR.
Analysis
StatementBalance Sheet Statement
SectionNon-Current Assets
CategoryRisk
SignalContext dependent
VolatilityModerate
First reportedQ4 2018
Last reportedQ1 2026Apr 23, 2026
How to read this metric
Significant changes may indicate shifts in tax planning, changes in tax law, or the utilization of prior-year tax losses.
Detailed definition
These assets arise from temporary differences between the book value of assets and liabilities and their tax bases, or f...
Peer comparison
Standard accounting item; peers with complex global operations often have significant deferred tax positions.
Metric ID:
non_current_assets_deferred_income_tax_assets_netHistorical 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 | $249M | $363M | $384M | $347M | $341M | $336M | $266M | $268M | $265M | $264M | $258M | $270M | $267M | $268M | $293M | $292M | $318M | $288M | $305M | $249M |
| QoQ Change | — | +45.8% | +5.8% | -9.6% | -1.7% | -1.5% | -20.8% | +0.8% | -1.1% | -0.4% | -2.3% | +4.7% | -1.1% | +0.4% | +9.3% | -0.3% | +8.9% | -9.4% | +5.9% | -18.4% |
| YoY Change | — | — | — | — | +36.9% | -7.4% | -30.7% | -22.8% | -22.3% | -21.4% | -3.0% | +0.7% | +0.8% | +1.5% | +13.6% | +8.1% | +19.1% | +7.5% | +4.1% | -14.7% |
Range$249M – $384M
CAGR+0.0%
Avg YoY Growth-1.9%
Median YoY Growth+0.8%
Deferred Tax Assets at Other Companies
Frequently Asked Questions
- What is Moody's's deferred tax assets?
- Moody's (MCO) reported deferred tax assets of $249M in Q1 2026.
- How has Moody's's deferred tax assets changed year-over-year?
- Moody's's deferred tax assets decreased by 14.7% year-over-year, from $292M to $249M.
- What is the long-term trend for Moody's's deferred tax assets?
- Over 5 years (2020 to 2025), Moody's's deferred tax assets has grown at a -1.8% compound annual growth rate (CAGR), from $334M to $305M.
- What does deferred tax assets mean?
- Future tax savings that the company expects to realize due to timing differences or tax credits.