Operating
Accrued expenses and other liabilities
Visa Accrued expenses and other liabilities decreased by 51.6% to -$611.00M in Q4 2025 compared to the prior quarter. Year-over-year, this metric declined by 101.7%, from -$303.00M to -$611.00M. Over 2 years (FY 2021 to FY 2023), Accrued expenses and other liabilities shows an upward trend with a 17.9% CAGR.
Analysis
StatementCash Flow Statement
SectionOperating
CategoryLiquidity
SignalContext dependent
VolatilityModerate
First reportedQ1 2017
Last reportedQ1 2026Jan 30, 2026
How to read this metric
An increase in accrued liabilities provides a source of cash (delaying payment), while a decrease represents a cash outflow as obligations are settled.
Detailed definition
This represents the change in obligations for expenses incurred but not yet paid in cash. It is a key component of worki...
Peer comparison
Standard working capital metric; peers in the tech sector typically show similar trends based on their payment terms with suppliers.
Metric ID:
operating_increase_decrease_in_accrued_liabilities_and_o_c85a76Historical Data
16 periods
| Q3 '21 | Q4 '21 | Q1 '22 | Q2 '22 | Q3 '22 | Q4 '22 | Q1 '23 | Q2 '23 | Q3 '23 | Q4 '23 | Q1 '24 | Q2 '24 | Q1 '25 | Q2 '25 | Q3 '25 | Q1 '26 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Value | $678.00M | $290.00M | $206.00M | -$379.00M | $210.00M | $1.02B | -$666.00M | -$381.00M | $1.01B | $1.33B | -$877.00M | -$602.00M | -$303.00M | -$493.00M | -$403.00M | -$611.00M |
| QoQ Change | — | -57.2% | -29.0% | -284.0% | +155.4% | +384.8% | -165.4% | +42.8% | +365.9% | +30.8% | -166.2% | +31.4% | +49.7% | -62.7% | +18.3% | -51.6% |
| YoY Change | — | — | — | — | -69.0% | +251.0% | -423.3% | -0.5% | +382.4% | +30.2% | -31.7% | -58.0% | +65.5% | +18.1% | — | -101.7% |
Range-$877.00M – $1.33B
CAGR-2.7%
Avg YoY Growth+5.7%
Median YoY Growth-0.5%
Accrued expenses and other liabilities at Other Companies
Frequently Asked Questions
- What is Visa's accrued expenses and other liabilities?
- Visa (V) reported accrued expenses and other liabilities of -$611.00M in Q4 2025.
- How has Visa's accrued expenses and other liabilities changed year-over-year?
- Visa's accrued expenses and other liabilities decreased by 101.7% year-over-year, from -$303.00M to -$611.00M.
- What is the long-term trend for Visa's accrued expenses and other liabilities?
- Over 2 years (2021 to 2023), Visa's accrued expenses and other liabilities has grown at a 17.9% compound annual growth rate (CAGR), from $929.00M to $1.29B.
- What does accrued expenses and other liabilities mean?
- The net change in expenses that have been recorded but not yet paid.