v3.25.4
Receivables
12 Months Ended
Dec. 31, 2025
Receivables [Abstract]  
Receivables Receivables
As of December 31, 2025, 31% of our net trade receivables were from customers in the United States and 8% were
from customers in Mexico. As of December 31, 2024, 30% of our net trade receivables were from customers in the United
States and 11% were from customers in Mexico. Receivables from our primary customer in Mexico accounted for
approximately 7% and 8% of our total receivables as of December 31, 2025 and December 31, 2024, respectively. While we
have experienced payment delays from our primary customer in Mexico, the amounts are not in dispute and we have not
historically had, and we do not expect, any material write-offs due to collectability of receivables from this customer.
Furthermore, we have entered into CDSs with third-party financial institutions that have an aggregate notional amount
outstanding as of December 31, 2025 of $592 million, compared to an aggregate notional amount outstanding as of
December 31, 2024 of $739 million, related to borrowings provided by the financial institutions to one of our primary
customers in Mexico, of which portions of the proceeds were utilized by this customer to pay certain of our outstanding
receivables. See Notes to Consolidated Financial Statements, Note 16 for further information on these CDSs. No other country
or single customer accounted for more than 10% of our receivables at those dates.
We have risk of delayed customer payments and payment defaults associated with customer liquidity issues. We
routinely monitor the financial stability of our customers and employ an extensive process to evaluate the collectability of
outstanding receivables. This process, which involves judgment and estimates, includes analysis of our customers’ historical
time to pay, financial condition and various financial metrics, debt structure, credit ratings, and production profile, as well as
political and economic factors in countries of operations and other customer-specific factors.
The table below presents a rollforward of our allowance for credit losses for 2023, 2024 and 2025.
Millions of dollars
Balance at
Beginning of
Period
Provision (a)
Other (b)
Balance at
End of
Period (c)
Year ended December 31, 2023
$731
$22
$(11)
$742
Year ended December 31, 2024
742
17
(5)
754
Year ended December 31, 2025
754
57
(6)
805
(a)
Represents increases to allowance for credit losses charged to costs and expenses, net of recoveries.
(b)
Includes write-offs and other activity.
(c)
The allowance for credit losses in all years is primarily comprised of a full reserve against accounts receivable with our primary
customer in Venezuela.