Operating

Amortization of deferred commissions

ServiceNow Amortization of deferred commissions increased by 0.6% to $168.00M in Q1 2026 compared to the prior quarter. Year-over-year, this metric grew by 15.9%, from $145.00M to $168.00M. Over 4 years (FY 2021 to FY 2025), Amortization of deferred commissions shows an upward trend with a 20.6% CAGR.

Analysis

StatementCash Flow Statement
SectionOperating
CategoryProfitability
SignalContext dependent
VolatilityStable
First reportedQ1 2013
Last reportedQ1 2026Apr 23, 2026

How to read this metric

An increase indicates higher historical sales acquisition costs being recognized, while a decrease may suggest lower past sales activity or changes in commission structures.

Detailed definition

This represents the periodic expense recognized for sales commissions that were initially capitalized as assets. It refl...

Peer comparison

Common in SaaS companies with long-term subscription contracts and significant upfront sales incentives.

Metric ID: operating_amortization_of_deferred_sales_commissions

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$70.00M$75.00M$83.00M$83.00M$86.00M$92.00M$97.00M$106.00M$112.00M$115.00M$126.00M$131.00M$132.00M$140.00M$147.00M$145.00M$148.00M$161.00M$167.00M$168.00M
QoQ Change+7.1%+10.7%+0.0%+3.6%+7.0%+5.4%+9.3%+5.7%+2.7%+9.6%+4.0%+0.8%+6.1%+5.0%-1.4%+2.1%+8.8%+3.7%+0.6%
YoY Change+22.9%+22.7%+16.9%+27.7%+30.2%+25.0%+29.9%+23.6%+17.9%+21.7%+16.7%+10.7%+12.1%+15.0%+13.6%+15.9%
Range$70.00M$168.00M
CAGR+20.2%
Avg YoY Growth+20.1%
Median YoY Growth+19.8%
Current Streak4 quarters growth

Frequently Asked Questions

What is ServiceNow's amortization of deferred commissions?
ServiceNow (NOW) reported amortization of deferred commissions of $168.00M in Q1 2026.
How has ServiceNow's amortization of deferred commissions changed year-over-year?
ServiceNow's amortization of deferred commissions increased by 15.9% year-over-year, from $145.00M to $168.00M.
What is the long-term trend for ServiceNow's amortization of deferred commissions?
Over 4 years (2021 to 2025), ServiceNow's amortization of deferred commissions has grown at a 20.6% compound annual growth rate (CAGR), from $294.00M to $621.00M.
What does amortization of deferred commissions mean?
The portion of sales commission costs recognized as an expense during the current period.