ABNB (Airbnb) Current Accrued Expense: $1,021 Mil (As of Jun. 2026)

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Director of Data and Quant Analytics at GuruFocus
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Charlie Tian
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Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

ABNB Airbnb Inc ABNB
87 GF Score
Price $183.22
GF Value $174.71
Valuation Fairly Valued
! 6 Warning Signs
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What is Airbnb Current Accrued Expense?

Airbnb ABNB -3.28% 87 Current Accrued Expense is $1,021 Mil as of Jun. 2026. GuruFocus rates ABNB with a GF Score™ of 87/100 and a GF Value™ of $174.71 (Fairly Valued). The stock has 6 warning signs investors should review.

Airbnb's Current Accrued Expense for the quarter that ended in Jun. 2026 was $1,021 Mil.

Airbnb's quarterly Current Accrued Expense declined from Dec. 2025 ($923 Mil) to Mar. 2026 ($895 Mil) but then increased from Mar. 2026 ($895 Mil) to Jun. 2026 ($1,021 Mil).

Airbnb's annual Current Accrued Expense declined from Dec. 2023 ($897 Mil) to Dec. 2024 ($856 Mil) but then increased from Dec. 2024 ($856 Mil) to Dec. 2025 ($923 Mil).

Airbnb Current Accrued Expense Historical Data

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The historical data trend for Airbnb's Current Accrued Expense can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Airbnb Current Accrued Expense Chart

Airbnb Annual Data
Trend Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Current Accrued Expense
Get a 7-Day Free Trial Premium Member Only 552.00 813.00 897.00 856.00 923.00

Airbnb Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
Current Accrued Expense Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 1,003.00 1,008.00 923.00 895.00 1,021.00
ABNB
87GF Score
Airbnb Inc ABNB
Current Accrued Expense is just one metric. See GF Score™, valuation, warning signs, and more.
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Airbnb Current Accrued Expense Calculation

Current Accrued Expense is the expense incurred during the accounting period, but not required to be paid until a later date. It includes compensation, interest, pensions and all other miscellaneous accruals reported by the company.

What does a Current Accrued Expense of $1,021 Mil mean?
Airbnb (ABNB) has a Current Accrued Expense of $1,021 Mil as of Jun. 2026. Current Accrued Expense records the total amount of accrued expenses. View historical data on Airbnb and its competitors.
Is Airbnb's Current Accrued Expense too high?
Airbnb's current Current Accrued Expense is $1,021 Mil. Overall, Airbnb has a GF Score™ of 87/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Airbnb's Current Accrued Expense compare to RCL and BKNG?
Airbnb's Current Accrued Expense of $1,021 Mil can be compared against companies in the Travel & Leisure industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Current Accrued Expense for a Travel & Leisure company?
A good Current Accrued Expense depends on the Travel & Leisure industry context. However, Current Accrued Expense should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Current Accrued Expense mean?
A high Current Accrued Expense can signal that a stock is expensive relative to its fundamentals. Current Accrued Expense records the total amount of accrued expenses. View historical data on Airbnb and its competitors. Airbnb's current Current Accrued Expense is $1,021 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Airbnb stock overvalued right now?
Based on GuruFocus' analysis, Airbnb (ABNB) is currently considered Fairly Valued. The stock's GF Value™ is $174.71, compared to a current price of $183.22 — trading 4.9% above its estimated fair value. The current Current Accrued Expense is $1,021 Mil. Airbnb's overall GF Score™ is 87/100 with 6 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Current Accrued Expense calculated?
Current Accrued Expense is calculated from a company's financial statements. For Airbnb (ABNB), the current Current Accrued Expense is $1,021 Mil as of Jun. 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

Is Airbnb (ABNB) Overvalued in 2026?

Based on GuruFocus' analysis, Airbnb stock appears to be overvalued. The current stock price of $183.22 is trading 4.9% above its estimated GF Value™ of $174.71. GuruFocus considers Airbnb to be Fairly Valued.

Key valuation signals for ABNB:

  • Current Accrued Expense: $1,021 Mil
  • GF Value™: $174.71 vs. price of $183.22 (4.9% above fair value)
  • GF Score™: 87/100 with 6 warning signs

No single metric tells the full story. See the ABNB stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Airbnb Business Description

Address 888 Brannan Street, San Francisco, CA, USA, 94103
Airbnb is the world's largest online alternative accommodation travel agency; it also offers booking services for boutique hotels, experiences, and hotel-like services. Airbnb's platform offers over 9 million active accommodation listings. Listings from the company's 5 million-plus hosts are spread over almost every country in the world. In 2025, 42% of revenue was from North America, 39% from Europe, the Middle East, and Africa, 10% from Latin America, and 9% from Asia-Pacific. Transaction fees for online bookings account for all its revenue.
87GF Score

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Current Accrued Expense is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

$183.22
Price
$174.71
GF Value