Non-Current Liabilities

Liability For Uncertain Tax Positions Noncurrent

Moody's Liability For Uncertain Tax Positions Noncurrent increased by 3.8% to $164.00M in Q1 2026 compared to the prior quarter. Year-over-year, this metric declined by 24.8%, from $218.00M to $164.00M. Over 5 years (FY 2020 to FY 2025), Liability For Uncertain Tax Positions Noncurrent shows a downward trend with a -20.0% CAGR. This increase may warrant attention — for this metric, lower values are generally preferred.

Analysis

StatementBalance Sheet Statement
SectionNon-Current Liabilities
CategoryRisk
SignalLower is better
VolatilityModerate
First reportedQ1 2025
Last reportedQ3 2025

How to read this metric

An increase suggests higher tax audit risk or aggressive tax planning, while a decrease indicates the resolution of past tax uncertainties.

Detailed definition

This represents the estimated liability for tax positions taken by the company that may be challenged by tax authorities...

Peer comparison

Standard for multinational corporations operating in multiple jurisdictions with complex tax environments.

Metric ID: non_current_liabilities_liability_for_uncertain_tax_posi_541f68

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$406.00M$492.00M$388.00M$368.00M$336.00M$308.00M$322.00M$205.00M$204.00M$208.00M$196.00M$201.00M$207.00M$209.00M$211.00M$218.00M$226.00M$232.00M$158.00M$164.00M
QoQ Change+21.2%-21.1%-5.2%-8.7%-8.3%+4.5%-36.3%-0.5%+2.0%-5.8%+2.6%+3.0%+1.0%+1.0%+3.3%+3.7%+2.7%-31.9%+3.8%
YoY Change-17.2%-37.4%-17.0%-44.3%-39.3%-32.5%-39.1%-2.0%+1.5%+0.5%+7.7%+8.5%+9.2%+11.0%-25.1%-24.8%
Range$158.00M$492.00M
CAGR-17.4%
Avg YoY Growth-15.0%
Median YoY Growth-17.1%

Frequently Asked Questions

What is Moody's's liability for uncertain tax positions noncurrent?
Moody's (MCO) reported liability for uncertain tax positions noncurrent of $164.00M in Q1 2026.
How has Moody's's liability for uncertain tax positions noncurrent changed year-over-year?
Moody's's liability for uncertain tax positions noncurrent decreased by 24.8% year-over-year, from $218.00M to $164.00M.
What is the long-term trend for Moody's's liability for uncertain tax positions noncurrent?
Over 5 years (2020 to 2025), Moody's's liability for uncertain tax positions noncurrent has grown at a -20.0% compound annual growth rate (CAGR), from $483.00M to $158.00M.
What does liability for uncertain tax positions noncurrent mean?
The estimated amount set aside for potential tax payments resulting from disputed tax filings.