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

Lincoln National has reported Change in Accured Expenses for 11 years, with the latest figure at -$98.0 million in Q1 2026.

• For the quarter ending Q1 2026, Change in Accured Expenses rose 56.83% year-over-year to -$98.0 million; the trailing twelve-month figure through Mar 2026 stood at $242.0 million (up 272.31% YoY), and the FY2025 full-year result was $113.0 million, down 54.98% from the prior year.
• Change in Accured Expenses for Q1 2026 stood at -$98.0 million, down from $97.0 million in the prior quarter.
• The five-year high for Change in Accured Expenses was $316.0 million in Q4 2022, with the low at -$262.0 million in Q1 2022.
• Historically, Change in Accured Expenses has averaged $16.7 million across 5 years, with a median of $49.0 million in 2023.
• Annual changes were most pronounced in 2022 — Change in Accured Expenses tumbled 555.0% — and 2025, when it soared 405.88%.
• Lincoln National's Change in Accured Expenses stood at $316.0 million in 2022, then sank by 59.49% to $128.0 million in 2023, then surged by 32.03% to $169.0 million in 2024, then sank by 42.6% to $97.0 million in 2025, then tumbled by 201.03% to -$98.0 million in 2026.
• The last three Change in Accured Expenses figures came in at -$98.0 million (Q1 2026), $97.0 million (Q4 2025), and $172.0 million (Q3 2025), per Business Quant data.