Terex TEX Accounts Receivable Derecognized
Accounts Receivable Derecognized at other companies
Other financials
Where this comes from
Reported directly by Terex in its filing.
Tagged under the XBRL concept us-gaap:TransferOfFinancialAssetsAccountedForAsSalesAmountDerecognized.
The source filing: Terex’s 10-K, filed February 13, 2026.
- Filed
- Feb 13, 2026, 3:50 PM EST
- Fiscal year
- FY2025
- Accession
- 0000097216-26-000035
Pursuant to terms of the Company’s trade accounts receivable factoring arrangements, certain of the Company’s subsidiaries may sell their trade accounts receivable. These trade accounts receivable qualify for sales treatment under Accounting Standards Codification (“ASC”) 860, “Transfers and Servicing” (“ASC 860”) and accordingly, the proceeds are included in net cash provided by operating activities. The gross amount of trade accounts receivable sold for years ended December 31, 2025, 2024 and 2023 totaled $702 million, $715 million and $835 million, respectively. The factoring discount paid upon sale is recorded as interest expense in the Consolidated Statement of Income (Loss). As of December 31, 2025 and 2024, $134 million and $137 million, respectively, of receivables qualifying for sale treatment were outstanding and continued to be serviced by the Company.
ITEM 16. FORM 10-K SUMMARY
FAQ
- What is Terex's accounts receivable derecognized?
- Terex (TEX) reported accounts receivable derecognized of $702M in Q4 2025.
- How has Terex's accounts receivable derecognized changed year-over-year?
- Terex's accounts receivable derecognized decreased by 1.8% year-over-year, from $715M to $702M.
- What is the long-term trend for Terex's accounts receivable derecognized?
- Over 5 years (2020 to 2025), Terex's accounts receivable derecognized has grown at a 11.6% compound annual growth rate (CAGR), from $405.8M to $702M.
- What does accounts receivable derecognized mean?
- This represents the value of accounts receivable that have been removed from the balance sheet, typically through factoring or asset-backed securitization arrangements. It provides insight into the company's use of off-balance-sheet financing to accelerate cash flow from sales. High levels may indicate a reliance on external liquidity providers to manage working capital cycles.
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