“According to the figures, OpenAI had liabilities to Microsoft of $3.64 billion at the close of the calendar year, and additional $21 million in “accrued expenses and other current liabilities.””
Our reading, the sentence that was checked:
At the end of 2025 OpenAI had $3.64 billion in liabilities to Microsoft plus $21 million in accrued expenses and other current liabilities.
Assessment: Unresolved Evidence as of
Where and when Ed Zitron wrote it
Where's Your Ed At, Exclusive: OpenAI Losses Increased Nearly 8X in 2025, With Spending Hitting $34 Billion, paragraph 35.
- Said
- Source observed
- live page, full text, public
- Evidence as of
- the cutoff for this assessment
- Assessment recorded
- assessment wyea-exclusive-openai-financials-54e972-a1
We recorded 10 claims from this post. See every claim from this post.
The wording above is the version this site observed on 2026-10-28. The source may have been edited after 2026-06-16. This page does not claim the wording was captured then.
What the claim commits to
- Kind
- Observation
- Deadline, as the speaker wrote it
- None stated. This site does not add one.
- Deadline state when assessed
- No horizon
- Deadline state on 2026-10-29
- No horizon (the release’s reference date)
From the speaker
- liabilities to Microsoft of $3.64 billion
- at the close of the calendar year
- additional $21 million
- “accrued expenses and other current liabilities”
Our interpretation
- The surrounding discussion identifies the balance-sheet date as December 31, 2025.
- Additional means the $21 million is separate from, and not already included in, the $3.64 billion balance.
- The Microsoft relationship applies to both balances.
- The accounting basis is company_reported because the statement expressly attributes the balances to company financial figures.
Counts as supported if: Independently verified year-end disclosures show approximately $3.64 billion owed to Microsoft plus a separate $21 million in accrued expenses and other current liabilities.
Counts as contradicted if: Comparable disclosures show different balances, a different counterparty or date, or that the $21 million is already included in the $3.64 billion.
Retrospective: these criteria were written after the outcome was public.
Current assessment
Was it true for the period described?
Outcome: Unresolved
The record was checked, and the evidence available by the cutoff does not settle it.
Scored on a plain reading. The speaker named no measure for this claim, so it was judged on the reading an informed reader would take, stated below under our interpretation. Both reviews had to find that reading fair.
- Evidence as of
- Deadline state when assessed
- No horizon
- Assessment recorded
- Policy version
- 2026-10-28.7
Rationale
The search found repetitions of the liability figures, including a translation explicitly attributed to Zitron. It did not find independent verification of the two balances or their classification. Neither support nor contradiction is established.
Limitations
- A combined balance for accrued and non-current liabilities cannot verify the specific current-liability component.
- Later counterparty balances cannot settle a year-end 2025 observation.
Evidence (0 items)
No evidence item settled this claim by the cutoff.
What would settle it
An authenticated December 31, 2025 related-party liability disclosure showing both balances separately, or independently verified reporting of that disclosure.
Where it was said (1)
Said once in the sources this register covers.
: Where's Your Ed At, Exclusive: OpenAI Losses Increased Nearly 8X in 2025, With Spending Hitting $34 Billion
According to the figures, OpenAI had liabilities to Microsoft of $3.64 billion at the close of the calendar year, and additional $21 million in “accrued expenses and other current liabilities.”
- Where
- paragraph 35
- Published
- 2026-06-16
- Source observed
- , live page
- Access
- full text, public
History
Assessment versions
- Assessment wyea-exclusive-openai-financials-54e972-a1: Current. Outcome: Unresolved. Evidence as of 2026-10-28. Public date not recorded.
Recorded events
Assessment publishedBy this site
First assessment published after both reviews and the final-text check passed.
About assessment wyea-exclusive-openai-financials-54e972-a1.