Non-Current Assets

Capitalized Contract Costs, Net

KLA Corporation Capitalized Contract Costs, Net decreased by 25.4% to $172.01M in Q1 2026 compared to the prior quarter. Year-over-year, this metric declined by 16.8%, from $206.71M to $172.01M. Over 4 years (FY 2021 to FY 2025), Capitalized Contract Costs, Net shows an upward trend with a 39.0% CAGR.

Analysis

StatementBalance Sheet Statement
SectionNon-Current Assets
CategoryGrowth
SignalContext dependent
VolatilityStable
First reportedQ4 2018
Last reportedQ3 2026Apr 30, 2026

How to read this metric

An increase suggests high investment in future revenue growth; a decrease may indicate lower acquisition costs or the amortization of existing contract assets.

Detailed definition

These are incremental costs incurred to obtain or fulfill a contract that are recognized as an asset and amortized over...

Peer comparison

Common in software and services firms; peers report this as 'Deferred Contract Costs' or 'Capitalized Commissions'.

Metric ID: capitalized_contract_costs_net

Historical Data

20 periods
 Q4 '21Q1 '22Q2 '22Q3 '22Q4 '22Q1 '23Q2 '23Q3 '23Q4 '23Q1 '24Q2 '24Q3 '24Q4 '24Q1 '25Q2 '25Q3 '25Q4 '25Q1 '26Q2 '26Q3 '26
Value$59.95M$69.87M$83.15M$90.58M$124.49M$117.34M$112.03M$112.07M$133.07M$126.87M$166.39M$242.52M$279.88M$215.37M$250.04M$206.71M$223.83M$200.66M$230.61M$172.01M
QoQ Change+16.5%+19.0%+8.9%+37.4%-5.7%-4.5%+0.0%+18.7%-4.7%+31.1%+45.8%+15.4%-23.0%+16.1%-17.3%+8.3%-10.4%+14.9%-25.4%
YoY Change+107.6%+68.0%+34.7%+23.7%+6.9%+8.1%+48.5%+116.4%+110.3%+69.8%+50.3%-14.8%-20.0%-6.8%-7.8%-16.8%
Range$59.95M$279.88M
CAGR+24.8%
Avg YoY Growth+36.1%
Median YoY Growth+29.2%

Capitalized Contract Costs, Net at Other Companies

Frequently Asked Questions

What is KLA Corporation's capitalized contract costs, net?
KLA Corporation (KLAC) reported capitalized contract costs, net of $172.01M in Q1 2026.
How has KLA Corporation's capitalized contract costs, net changed year-over-year?
KLA Corporation's capitalized contract costs, net decreased by 16.8% year-over-year, from $206.71M to $172.01M.
What is the long-term trend for KLA Corporation's capitalized contract costs, net?
Over 4 years (2021 to 2025), KLA Corporation's capitalized contract costs, net has grown at a 39.0% compound annual growth rate (CAGR), from $59.95M to $223.83M.
What does capitalized contract costs, net mean?
Costs spent to win or fulfill customer contracts that are recorded as assets to be expensed over time.