Current Assets
Deferred costs
International Business Machines Deferred costs increased by 6.7% to $1.16B in Q1 2026 compared to the prior quarter. Year-over-year, this metric grew by 7.7%, from $1.07B to $1.16B. Over 5 years (FY 2020 to FY 2025), Deferred costs shows relatively stable performance with a 1.3% CAGR.
Analysis
StatementBalance Sheet Statement
SectionCurrent Assets
CategoryEfficiency
SignalContext dependent
VolatilityStable
First reportedQ4 2017
Last reportedQ1 2026Apr 23, 2026
How to read this metric
An increase often signals strong sales growth and high customer acquisition activity, while a decrease may suggest slowing sales or changes in commission structures.
Detailed definition
These are incremental costs of obtaining a contract, such as sales commissions, that are expected to be recovered and ar...
Peer comparison
Standard in SaaS companies under ASC 606, often labeled as 'Deferred contract costs'.
Metric ID:
current_assets_capitalized_contract_cost_net_currentHistorical Data
20 periods
| Q2 '21 | 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 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Value | $2.21B | $2.05B | $1.10B | $1.10B | $1.01B | $921.00M | $967.00M | $1.06B | $957.00M | $931.00M | $998.00M | $1.05B | $997.00M | $966.00M | $959.00M | $1.07B | $1.18B | $1.11B | $1.08B | $1.16B |
| QoQ Change | — | -7.5% | -46.4% | +0.5% | -8.4% | -8.8% | +5.0% | +9.1% | -9.3% | -2.7% | +7.2% | +4.9% | -4.8% | -3.1% | -0.7% | +12.0% | +10.1% | -5.8% | -2.6% | +6.7% |
| YoY Change | — | — | — | — | -54.3% | -55.0% | -11.9% | -4.4% | -5.2% | +1.1% | +3.2% | -0.8% | +4.2% | +3.8% | -3.9% | +2.6% | +18.6% | +15.2% | +13.0% | +7.7% |
Range$921.00M – $2.21B
CAGR-12.7%
Avg YoY Growth-4.1%
Median YoY Growth+1.8%
Deferred costs at Other Companies
Frequently Asked Questions
- What is International Business Machines's deferred costs?
- International Business Machines (IBM) reported deferred costs of $1.16B in Q1 2026.
- How has International Business Machines's deferred costs changed year-over-year?
- International Business Machines's deferred costs increased by 7.7% year-over-year, from $1.07B to $1.16B.
- What is the long-term trend for International Business Machines's deferred costs?
- Over 5 years (2020 to 2025), International Business Machines's deferred costs has grown at a 1.3% compound annual growth rate (CAGR), from $1.02B to $1.08B.
- What does deferred costs mean?
- The portion of sales-related contract costs that will be expensed within the next year.