Non-Current Assets

Deferred costs

Moody's Deferred costs increased by 5.5% to $267.00M in Q1 2026 compared to the prior quarter. Year-over-year, this metric grew by 19.2%, from $224.00M to $267.00M. Over 5 years (FY 2020 to FY 2025), Deferred costs shows an upward trend with a 13.6% CAGR.

Analysis

StatementBalance Sheet Statement
SectionNon-Current Assets
CategoryEfficiency
SignalContext dependent
VolatilityStable
First reportedQ4 2024
Last reportedQ4 2025

How to read this metric

An increase indicates a growing pipeline of long-term contracts, while a decrease may signal shorter contract durations or reduced acquisition spending.

Detailed definition

This represents the portion of incremental contract acquisition costs that will be amortized over a period exceeding one...

Peer comparison

Standard in SaaS companies, often grouped with other long-term deferred assets.

Metric ID: non_current_assets_capitalized_contract_cost_net_noncurrent

Historical Data

20 periods
 Q2 '21Q3 '21Q4 '21Q1 '22Q2 '22Q3 '22Q4 '22Q1 '23Q2 '23Q3 '23Q4 '23Q1 '24Q2 '24Q3 '24Q4 '24Q1 '25Q2 '25Q3 '25Q4 '25Q1 '26
Value$142.00M$137.00M$138.00M$152.00M$145.00M$143.00M$171.00M$181.00M$176.00M$178.00M$196.00M$202.00M$198.00M$202.00M$214.00M$224.00M$226.00M$226.00M$253.00M$267.00M
QoQ Change-3.5%+0.7%+10.1%-4.6%-1.4%+19.6%+5.8%-2.8%+1.1%+10.1%+3.1%-2.0%+2.0%+5.9%+4.7%+0.9%+0.0%+11.9%+5.5%
YoY Change+2.1%+4.4%+23.9%+19.1%+21.4%+24.5%+14.6%+11.6%+12.5%+13.5%+9.2%+10.9%+14.1%+11.9%+18.2%+19.2%
Range$137.00M$267.00M
CAGR+14.2%
Avg YoY Growth+14.4%
Median YoY Growth+13.8%
Current Streak7 quarters growth

Frequently Asked Questions

What is Moody's's deferred costs?
Moody's (MCO) reported deferred costs of $267.00M in Q1 2026.
How has Moody's's deferred costs changed year-over-year?
Moody's's deferred costs increased by 19.2% year-over-year, from $224.00M to $267.00M.
What is the long-term trend for Moody's's deferred costs?
Over 5 years (2020 to 2025), Moody's's deferred costs has grown at a 13.6% compound annual growth rate (CAGR), from $134.00M to $253.00M.
What does deferred costs mean?
The portion of sales-related contract costs that will be expensed after more than one year.