Operating
Increase (Decrease) In Capitalized Contract Costs
Salesforce Increase (Decrease) In Capitalized Contract Costs increased by 172.3% to $1.49B in Q4 2025 compared to the prior quarter. Year-over-year, this metric grew by 86.0%, from $802.00M to $1.49B. Over 4 years (FY 2022 to FY 2026), Increase (Decrease) In Capitalized Contract Costs shows an upward trend with a 6.0% CAGR.
Analysis
StatementCash Flow Statement
SectionOperating
CategoryGrowth
SignalContext dependent
VolatilityModerate
First reportedQ4 2019
Last reportedQ4 2026Mar 2, 2026
How to read this metric
An increase represents aggressive sales growth and high customer acquisition, while a decrease may signal a slowdown in new bookings.
Detailed definition
This measures the cash outflow associated with the deferral of incremental costs to obtain revenue contracts, primarily...
Peer comparison
Standard metric for subscription-based businesses with high customer acquisition costs.
Metric ID:
operating_increase_decrease_in_capitalized_contract_costsHistorical Data
20 periods
| 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 | Q3 '26 | Q4 '26 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Value | $355.00M | $463.00M | $405.00M | $1.00B | $399.00M | $505.00M | $375.00M | $1.44B | $275.00M | $331.00M | $300.00M | $767.00M | $248.00M | $427.00M | $430.00M | $802.00M | $365.00M | $406.00M | $548.00M | $1.49B |
| QoQ Change | — | +30.4% | -12.5% | +147.9% | -60.3% | +26.6% | -25.7% | +283.7% | -80.9% | +20.4% | -9.4% | +155.7% | -67.7% | +72.2% | +0.7% | +86.5% | -54.5% | +11.2% | +35.0% | +172.3% |
| YoY Change | — | — | — | — | +12.4% | +9.1% | -7.4% | +43.3% | -31.1% | -34.5% | -20.0% | -46.7% | -9.8% | +29.0% | +43.3% | +4.6% | +47.2% | -4.9% | +27.4% | +86.0% |
Range$248.00M – $1.49B
CAGR+35.3%
Avg YoY Growth+9.2%
Median YoY Growth+6.8%
Current Streak3 quarters growth
Increase (Decrease) In Capitalized Contract Costs at Other Companies
Frequently Asked Questions
- What is Salesforce's increase (decrease) in capitalized contract costs?
- Salesforce (CRM) reported increase (decrease) in capitalized contract costs of $1.49B in Q4 2025.
- How has Salesforce's increase (decrease) in capitalized contract costs changed year-over-year?
- Salesforce's increase (decrease) in capitalized contract costs increased by 86.0% year-over-year, from $802.00M to $1.49B.
- What is the long-term trend for Salesforce's increase (decrease) in capitalized contract costs?
- Over 4 years (2022 to 2026), Salesforce's increase (decrease) in capitalized contract costs has grown at a 6.0% compound annual growth rate (CAGR), from $2.23B to $2.81B.
- What does increase (decrease) in capitalized contract costs mean?
- The cash spent on sales commissions and other costs to win new contracts that are recorded as assets.