Business Segments · Deferred contract costs

Brokerage — Deferred contract costs

Arthur J. Gallagher Brokerage — Deferred contract costs increased by 12.3% to $778.00M in Q1 2026 compared to the prior quarter. Year-over-year, this metric grew by 48.5%, from $523.80M to $778.00M. Over 4 years (FY 2021 to FY 2025), Brokerage — Deferred contract costs shows an upward trend with a 11.6% CAGR.

Analysis

StatementSegment
CategoryEfficiency
SignalContext dependent
VolatilityModerate
First reportedQ4 2016
Last reportedQ1 2026

How to read this metric

An increase may signal aggressive business development or high acquisition costs, while a decrease might indicate lower sales activity or a shift in cost recognition.

Detailed definition

These are costs incurred to obtain or fulfill a contract with a customer that are capitalized and amortized over the exp...

Peer comparison

Standard accounting practice for service firms under ASC 606 revenue recognition standards.

Metric ID: ajg_segment_brokerage_deferred_contract_costs

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$398.80M$393.70M$395.90M$457.30M$445.30M$414.50M$434.00M$516.00M$545.90M$516.90M$533.60M$609.50M$587.90M$568.30M$430.90M$523.80M$520.70M$709.90M$693.00M$778.00M
QoQ Change-1.3%+0.6%+15.5%-2.6%-6.9%+4.7%+18.9%+5.8%-5.3%+3.2%+14.2%-3.5%-3.3%-24.2%+21.6%-0.6%+36.3%-2.4%+12.3%
YoY Change+11.7%+5.3%+9.6%+12.8%+22.6%+24.7%+22.9%+18.1%+7.7%+9.9%-19.2%-14.1%-11.4%+24.9%+60.8%+48.5%
Range$393.70M$778.00M
CAGR+15.1%
Avg YoY Growth+14.7%
Median YoY Growth+12.2%

Frequently Asked Questions

What is Arthur J. Gallagher's brokerage — deferred contract costs?
Arthur J. Gallagher (AJG) reported brokerage — deferred contract costs of $778.00M in Q1 2026.
How has Arthur J. Gallagher's brokerage — deferred contract costs changed year-over-year?
Arthur J. Gallagher's brokerage — deferred contract costs increased by 48.5% year-over-year, from $523.80M to $778.00M.
What is the long-term trend for Arthur J. Gallagher's brokerage — deferred contract costs?
Over 4 years (2021 to 2025), Arthur J. Gallagher's brokerage — deferred contract costs has grown at a 11.6% compound annual growth rate (CAGR), from $1.58B to $2.45B.
What does brokerage — deferred contract costs mean?
Capitalized costs associated with acquiring or fulfilling brokerage service contracts.