Union Pacific (XSWX:UNP) Current Accrued Expense: CHF548 Mil (As of Jun. 2026)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
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.

XSWX:UNP Union Pacific Corp XSWX:UNP
93 GF Score
Price CHF252.00
GF Value CHF207.68
! 5 Warning Signs
View Full Analysis

What is Union Pacific Current Accrued Expense?

Union Pacific XSWX:UNP +1.74% 93 Current Accrued Expense is CHF548 Mil as of Jun. 2026. GuruFocus rates XSWX:UNP with a GF Score™ of 93/100 and a GF Value™ of CHF207.68. The stock has 5 warning signs investors should review.

Union Pacific's Current Accrued Expense for the quarter that ended in Jun. 2026 was CHF548 Mil.

Union Pacific's quarterly Current Accrued Expense declined from Dec. 2025 (CHF520 Mil) to Mar. 2026 (CHF434 Mil) but then increased from Mar. 2026 (CHF434 Mil) to Jun. 2026 (CHF548 Mil).

Union Pacific's annual Current Accrued Expense increased from Dec. 2023 (CHF602 Mil) to Dec. 2024 (CHF616 Mil) but then declined from Dec. 2024 (CHF616 Mil) to Dec. 2025 (CHF520 Mil).


Union Pacific Current Accrued Expense Historical Data

* Premium members only.

The historical data trend for Union Pacific'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.

Union Pacific Current Accrued Expense Chart

Union Pacific Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Current Accrued Expense
Get a 7-Day Free Trial Premium Member Only Premium Member Only 476.16 578.52 601.90 616.10 520.38

Union Pacific 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 612.34 458.55 520.38 433.80 548.32
XSWX:UNP
93GF Score
Union Pacific Corp XSWX:UNP
Current Accrued Expense is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Union Pacific 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 CHF548 Mil mean?
Union Pacific (XSWX:UNP) has a Current Accrued Expense of CHF548 Mil as of Jun. 2026. Current Accrued Expense records the total amount of accrued expenses. View historical data on Union Pacific and its competitors.
Is Union Pacific's Current Accrued Expense too high?
Union Pacific's current Current Accrued Expense is CHF548 Mil. Overall, Union Pacific has a GF Score™ of 93/100, reflecting its overall financial health beyond just this single metric.
How does Union Pacific's Current Accrued Expense compare to CSX and NSC?
Union Pacific's Current Accrued Expense of CHF548 Mil can be compared against companies in the Transportation 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 Transportation company?
A good Current Accrued Expense depends on the Transportation 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 Union Pacific and its competitors. Union Pacific's current Current Accrued Expense is CHF548 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Union Pacific stock overvalued right now?
Union Pacific (XSWX:UNP) has a current Current Accrued Expense of CHF548 Mil. The stock's GF Value™ is CHF207.68, compared to a current price of CHF252.00 — trading 21.3% above its estimated fair value. The current Current Accrued Expense is CHF548 Mil. Union Pacific's overall GF Score™ is 93/100 with 5 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 Union Pacific (XSWX:UNP), the current Current Accrued Expense is CHF548 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 Union Pacific (XSWX:UNP) Overvalued in 2026?

Based on GuruFocus' analysis, Union Pacific stock appears to be overvalued. The current stock price of CHF252.00 is trading 21.3% above its estimated GF Value™ of CHF207.68.

Key valuation signals for XSWX:UNP:

  • Current Accrued Expense: CHF548 Mil
  • GF Value™: CHF207.68 vs. price of CHF252.00 (21.3% above fair value)
  • GF Score™: 93/100 with 5 warning signs

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


Union Pacific Business Description

Address 1400 Douglas Street, Omaha, NE, USA, 68179
Omaha, Nebraska-based Union Pacific is the largest public railroad in North America. Operating on more than 30,000 miles of track in the western two-thirds of the US, Union Pacific generated $24.5 billion of revenue in 2025 by hauling coal, industrial products, intermodal containers, agricultural goods, chemicals, fertilizers, and automotive goods. Union Pacific owns about one-fourth of Mexican railroad Ferromex and historically derives roughly 10% of its revenue hauling freight to and from Mexico.
93GF Score

Get the complete analysis for XSWX:UNP

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

CHF252.00
Price
CHF207.68
GF Value