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Allowance for doubtful accounts

Moody's Allowance for doubtful accounts increased by 6.9% to $31M in Q1 2026 compared to the prior quarter. Year-over-year, this metric declined by 8.8%, from $34M to $31M. Over 5 years (FY 2020 to FY 2025), Allowance for doubtful accounts shows a downward trend with a -3.1% CAGR.

Analysis

StatementBalance Sheet Statement
SectionOther
First reportedQ4 2017
Last reportedQ1 2026Apr 23, 2026
Metric ID: other_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$32M$35M$32M$44M$46M$42M$40M$38M$33M$34M$35M$35M$35M$35M$32M$34M$33M$33M$29M$31M
QoQ Change+9.4%-8.6%+37.5%+4.5%-8.7%-4.8%-5.0%-13.2%+3.0%+2.9%+0.0%+0.0%+0.0%-8.6%+6.3%-2.9%+0.0%-12.1%+6.9%
YoY Change+43.8%+20.0%+25.0%-13.6%-28.3%-19.0%-12.5%-7.9%+6.1%+2.9%-8.6%-2.9%-5.7%-5.7%-9.4%-8.8%
Range$29M$46M
CAGR-0.7%
Avg YoY Growth-1.5%
Median YoY Growth-6.8%

Frequently Asked Questions

What is Moody's's allowance for doubtful accounts?
Moody's (MCO) reported allowance for doubtful accounts of $31M in Q1 2026.
How has Moody's's allowance for doubtful accounts changed year-over-year?
Moody's's allowance for doubtful accounts decreased by 8.8% year-over-year, from $34M to $31M.
What is the long-term trend for Moody's's allowance for doubtful accounts?
Over 5 years (2020 to 2025), Moody's's allowance for doubtful accounts has grown at a -3.1% compound annual growth rate (CAGR), from $34M to $29M.