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Amount that if recognized, would affect the effective tax rate or regulatory liability

U.S. Bancorp Amount that if recognized, would affect the effective tax rate or regulatory liability increased by 4.4% to $215M in Q4 2025 compared to the prior quarter. Year-over-year, this metric grew by 4.4%, from $206M to $215M. Over 5 years (FY 2020 to FY 2025), Amount that if recognized, would affect the effective tax rate or regulatory liability shows a downward trend with a -5.1% CAGR. This increase may warrant attention — for this metric, lower values are generally preferred.

Analysis

StatementBalance Sheet Statement
SectionOther
CategoryRisk
SignalLower is better
VolatilityModerate
First reportedQ4 2017
Last reportedQ4 2025Feb 23, 2026

How to read this metric

A high value indicates significant potential for future earnings volatility due to tax audit outcomes.

Detailed definition

This is the portion of unrecognized tax benefits that, if recognized, would directly impact the company's effective tax...

Peer comparison

Standard disclosure for public companies; peers with complex international operations often show higher values.

Metric ID: other_unrecognized_tax_benefits_that_would_impact_effect_ff36cb

Historical Data

5 periods
 Q4 '21Q4 '22Q4 '23Q4 '24Q4 '25
Value$285M$294M$276M$206M$215M
QoQ Change+3.2%-6.1%-25.4%+4.4%
YoY Change+3.2%-6.1%-25.4%+4.4%
Range$206M$294M
CAGR-24.6%
Avg YoY Growth-6.0%
Median YoY Growth-1.5%

Amount that if recognized, would affect the effective tax rate or regulatory liability at Other Companies

Frequently Asked Questions

What is U.S. Bancorp's amount that if recognized, would affect the effective tax rate or regulatory liability?
U.S. Bancorp (USB) reported amount that if recognized, would affect the effective tax rate or regulatory liability of $215M in Q4 2025.
How has U.S. Bancorp's amount that if recognized, would affect the effective tax rate or regulatory liability changed year-over-year?
U.S. Bancorp's amount that if recognized, would affect the effective tax rate or regulatory liability increased by 4.4% year-over-year, from $206M to $215M.
What is the long-term trend for U.S. Bancorp's amount that if recognized, would affect the effective tax rate or regulatory liability?
Over 5 years (2020 to 2025), U.S. Bancorp's amount that if recognized, would affect the effective tax rate or regulatory liability has grown at a -5.1% compound annual growth rate (CAGR), from $280M to $215M.
What does amount that if recognized, would affect the effective tax rate or regulatory liability mean?
The portion of uncertain tax positions that would change the company's reported tax rate if settled.