Operating
Amortization of costs capitalized to obtain revenue contracts, net
Accenture Amortization of costs capitalized to obtain revenue contracts, net decreased by 2.3% to $79.08M in Q4 2025 compared to the prior quarter. Year-over-year, this metric declined by 0.1%, from $79.13M to $79.08M. Over 4 years (FY 2021 to FY 2025), Amortization of costs capitalized to obtain revenue contracts, net shows an upward trend with a 3.2% CAGR.
Analysis
StatementCash Flow Statement
SectionOperating
CategoryEfficiency
SignalContext dependent
VolatilityStable
First reportedQ1 2019
Last reportedQ2 2026Mar 19, 2026
How to read this metric
An increase suggests a growing book of business or higher historical sales acquisition costs being recognized.
Detailed definition
This reflects the systematic expensing of costs incurred to obtain or fulfill customer contracts that were initially cap...
Peer comparison
Standard for SaaS and service-based companies following ASC 606 revenue recognition standards.
Metric ID:
operating_capitalized_contract_cost_amortizationHistorical Data
20 periods
| Q3 '21 | Q4 '21 | Q1 '22 | Q2 '22 | Q3 '22 | Q4 '22 | Q1 '23 | Q2 '23 | Q3 '23 | Q4 '23 | Q1 '24 | Q2 '24 | Q3 '24 | Q4 '24 | Q1 '25 | Q2 '25 | Q3 '25 | Q4 '25 | Q1 '26 | Q2 '26 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Value | $65.42M | $68.83M | $67.21M | $68.33M | $68.42M | $76.14M | $70.44M | $85.16M | $91.48M | $92.06M | $98.49M | $92.87M | $74.20M | $86.49M | $85.32M | $79.13M | $92.56M | $80.05M | $80.94M | $79.08M |
| QoQ Change | — | +5.2% | -2.4% | +1.7% | +0.1% | +11.3% | -7.5% | +20.9% | +7.4% | +0.6% | +7.0% | -5.7% | -20.1% | +16.6% | -1.4% | -7.3% | +17.0% | -13.5% | +1.1% | -2.3% |
| YoY Change | — | — | — | — | +4.6% | +10.6% | +4.8% | +24.6% | +33.7% | +20.9% | +39.8% | +9.0% | -18.9% | -6.0% | -13.4% | -14.8% | +24.8% | -7.4% | -5.1% | -0.1% |
Range$65.42M – $98.49M
CAGR+4.1%
Avg YoY Growth+6.7%
Median YoY Growth+4.7%
Amortization of costs capitalized to obtain revenue contracts, net at Other Companies
Frequently Asked Questions
- What is Accenture's amortization of costs capitalized to obtain revenue contracts, net?
- Accenture (ACN) reported amortization of costs capitalized to obtain revenue contracts, net of $79.08M in Q4 2025.
- How has Accenture's amortization of costs capitalized to obtain revenue contracts, net changed year-over-year?
- Accenture's amortization of costs capitalized to obtain revenue contracts, net decreased by 0.1% year-over-year, from $79.13M to $79.08M.
- What is the long-term trend for Accenture's amortization of costs capitalized to obtain revenue contracts, net?
- Over 4 years (2021 to 2025), Accenture's amortization of costs capitalized to obtain revenue contracts, net has grown at a 3.2% compound annual growth rate (CAGR), from $297.22M to $337.07M.
- What does amortization of costs capitalized to obtain revenue contracts, net mean?
- The portion of contract acquisition costs recognized as an expense during the current period.