Discontinued — last reported Q4 '23

Non-Current Liabilities

Deferred Tax Liabilities - Leasing Arrangements

MSCI Deferred Tax Liabilities - Leasing Arrangements decreased by 6.5% to $23.60M in Q4 2025 compared to the prior quarter. Year-over-year, this metric declined by 6.5%, from $25.25M to $23.60M. Over 4 years (FY 2021 to FY 2025), Deferred Tax Liabilities - Leasing Arrangements shows a downward trend with a -7.4% CAGR.

Analysis

StatementBalance Sheet Statement
SectionNon-Current Liabilities
CategoryRisk
SignalContext dependent
VolatilityStable
First reportedQ4 2021
Last reportedQ4 2023

How to read this metric

An increase reflects a growing gap between accounting lease expenses and tax-deductible lease payments.

Detailed definition

This specific deferred tax liability arises from the differences in the timing of lease expense recognition for financia...

Peer comparison

Standard for companies with large retail or distribution footprints and significant lease portfolios.

Metric ID: dtl_leasing_arrangements

Historical Data

5 periods
 Q4 '21Q4 '22Q4 '23Q4 '24Q4 '25
Value$32.11M$28.21M$26.02M$25.25M$23.60M
QoQ Change—-12.1%-7.8%-3.0%-6.5%
YoY Change—-12.1%-7.8%-3.0%-6.5%
Range$23.60M – $32.11M
CAGR-26.5%
Avg YoY Growth-7.4%
Median YoY Growth-7.2%
Current Streak4+ quarters decline

Frequently Asked Questions

What is MSCI's deferred tax liabilities - leasing arrangements?
MSCI (MSCI) reported deferred tax liabilities - leasing arrangements of $23.60M in Q4 2025.
How has MSCI's deferred tax liabilities - leasing arrangements changed year-over-year?
MSCI's deferred tax liabilities - leasing arrangements decreased by 6.5% year-over-year, from $25.25M to $23.60M.
What is the long-term trend for MSCI's deferred tax liabilities - leasing arrangements?
Over 4 years (2021 to 2025), MSCI's deferred tax liabilities - leasing arrangements has grown at a -7.4% compound annual growth rate (CAGR), from $32.11M to $23.60M.
What does deferred tax liabilities - leasing arrangements mean?
Tax liabilities specifically caused by the timing differences in how leases are reported for accounting versus tax purposes.