Operating
Amortization of deferred commissions
Accenture Amortization of deferred commissions decreased by 2.3% to $79.08M in Q4 2025 compared to the prior quarter. Year-over-year, this metric declined by 0.1%, from $79.13M to $79.08M. Over 4 years (FY 2021 to FY 2025), Amortization of deferred commissions shows an upward trend with a 3.2% CAGR.
Analysis
StatementCash Flow Statement
SectionOperating
CategoryEfficiency
SignalContext dependent
VolatilityStable
First reportedQ2 2013
Last reportedQ4 2025
How to read this metric
An increase suggests higher historical sales activity or longer contract terms, while a decrease may indicate reduced sales momentum.
Detailed definition
This represents the non-cash expense recognized as capitalized sales commissions are amortized over the expected period...
Peer comparison
Common in SaaS and service-based businesses with long-term customer contracts.
Metric ID:
amortization_of_deferred_commissionsHistorical Data
20 periods
| Q1 '21 | 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 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Value | $65.42M | $68.83M | $67.21M | $68.33M | $68.42M | $76.14M | $70.44M | $85.16M | $91.48M | $92.06M | $98.49M | $92.87M | $74.20M | $86.49M | $85.32M | $79.13M | $92.56M | $80.05M | $80.94M | $79.08M |
| QoQ Change | — | +5.2% | -2.4% | +1.7% | +0.1% | +11.3% | -7.5% | +20.9% | +7.4% | +0.6% | +7.0% | -5.7% | -20.1% | +16.6% | -1.4% | -7.3% | +17.0% | -13.5% | +1.1% | -2.3% |
| YoY Change | — | — | — | — | +4.6% | +10.6% | +4.8% | +24.6% | +33.7% | +20.9% | +39.8% | +9.0% | -18.9% | -6.0% | -13.4% | -14.8% | +24.8% | -7.4% | -5.1% | -0.1% |
Range$65.42M – $98.49M
CAGR+4.1%
Avg YoY Growth+6.7%
Median YoY Growth+4.7%
Amortization of deferred commissions at Other Companies
Frequently Asked Questions
- What is Accenture's amortization of deferred commissions?
- Accenture (ACN) reported amortization of deferred commissions of $79.08M in Q4 2025.
- How has Accenture's amortization of deferred commissions changed year-over-year?
- Accenture's amortization of deferred commissions decreased by 0.1% year-over-year, from $79.13M to $79.08M.
- What is the long-term trend for Accenture's amortization of deferred commissions?
- Over 4 years (2021 to 2025), Accenture's amortization of deferred commissions has grown at a 3.2% compound annual growth rate (CAGR), from $297.22M to $337.07M.
- What does amortization of deferred commissions mean?
- The gradual expensing of costs paid to acquire new customer contracts over time.