Quarterly report [Sections 13 or 15(d)]

Other Financial Statement Details

v3.26.1
Other Financial Statement Details
3 Months Ended
Mar. 28, 2026
Other Financial Statement Details [Abstract]  
Other Financial Statement Details
Note 5 : Other Financial Statement Details
Restricted Cash
We have $448 million of restricted cash included in other long-term assets within the Consolidated Condensed Balance Sheets as of March 28, 2026 ($447 million as of December 27, 2025) and included within cash, cash equivalents, and restricted cash in the Consolidated Condensed Statements of Cash Flows for the three months ended March 28, 2026. The restricted cash serves as collateral for third-party arrangements we entered into and is considered legally restricted due to limitations on usage and withdrawal.
Accounts Receivable
We may sell certain of our accounts receivable on a non-recourse basis to third-party financial institutions. We record these transactions as sales of receivables and present cash proceeds as cash provided by operating activities in the Consolidated Condensed Statements of Cash Flows. We did not sell any accounts receivable under non-recourse factoring arrangements during the first three months of 2026 ($800 million were sold during the first three months of 2025). After the sale of our accounts receivable, we expect to collect payment from the customers and remit it to the third-party financial institution.
Inventories
(In Millions)
Mar 28, 2026 Dec 27, 2025
Raw materials
$ 918  $ 993 
Work in process
9,004 
7,840 
Finished goods
2,504 
2,785 
Total inventories
$ 12,426  $ 11,618 
Other Accrued Liabilities
Other accrued liabilities include deferred compensation of $2.7 billion as of March 28, 2026 ($3.2 billion as of December 27, 2025).
Interest and Other, Net
  Three Months Ended
(In Millions)
Mar 28, 2026 Mar 29, 2025
Interest income
$
333 
$
245 
Interest expense
(264)
(299)
Gain (loss) on mark-to-market of Escrowed Shares
(1,090)
— 
Other, net
283 
(119)
Total interest and other, net
$
(738)
$
(173)
Interest expense is net of $266 million of interest capitalized in the first three months of 2026 ($312 million in the first three months 2025).
Gain (loss) on mark-to-market of Escrowed Shares is related to changes in fair value of the derivative liability for the Escrowed Shares (refer to "Note 4: Earnings (Loss) Per Share and Stockholders' Equity" within Notes to Consolidated Condensed Financial Statements).
Other, net in the first three months of 2026 included income of $223 million resulting from the change in fair value of liquidated damage provisions related to our Ireland SCIP arrangement (refer to "Note 3: Non-Controlling Interests" within Notes to Consolidated Condensed Financial Statements). In the first three months of 2025, other, net included charges of $94 million related to the sale of our NAND memory business (refer to "Note 9: Acquisitions and Divestitures" within Notes to Consolidated Condensed Financial Statements).
Government Incentives
In the first three months of 2026, we recognized capital-related incentives attributable to AMIC of $629 million ($298 million in the first three months of 2025), which may be refunded to us in cash to the extent the credits exceed our outstanding income tax liabilities. We also recognized other capital and operating grants of $176 million in the first three months of 2026 ($833 million in the first three months of 2025).