Lincoln National (LNC) Change in Accured Expenses (2016 - 2026)

Lincoln National (LNC) has reported Change in Accured Expenses for 11 consecutive years, with -$76.0 million the latest figure, recorded in Q2 2026.

• For the quarter ending Q2 2026, Change in Accured Expenses fell 207.04% year-over-year to -$76.0 million; the trailing twelve-month figure through Jun 2026 stood at $95.0 million (up 102.13% YoY), and the FY2025 full-year result was $113.0 million, down 54.98% from the prior year.
• Change in Accured Expenses rose to -$76.0 million in Q2 2026 per LNC's latest filing, from -$98.0 million in the prior quarter.
• Across five years, Change in Accured Expenses topped out at $316.0 million in Q4 2022 and bottomed at -$262.0 million in Q1 2022.
• Historically, Change in Accured Expenses has averaged $11.6 million across 5 years, with a median of $41.5 million in 2023.
• The sharpest annual moves came in 2022 and 2025: Change in Accured Expenses plunged 555.0% in 2022, then jumped 405.88% in 2025.
• Over 5 years, Change in Accured Expenses stood at $316.0 million in 2022, then tumbled by 59.49% to $128.0 million in 2023, then jumped by 32.03% to $169.0 million in 2024, then tumbled by 42.6% to $97.0 million in 2025, then sank by 178.35% to -$76.0 million in 2026.
• According to Business Quant data, Change in Accured Expenses over the past three periods registered -$76.0 million, -$98.0 million, and $97.0 million for Q2 2026, Q1 2026, and Q4 2025 respectively.