What is International Business Machines's deferred costs?

International Business Machines (IBM) reported deferred costs of $1.16B in Q1 2026.

What does deferred costs mean?

The portion of sales-related contract costs that will be expensed within the next year.

Deferred costs

International Business Machines Deferred costs increased by 6.7% to $1.16B in Q1 2026 compared to the prior quarter.

Analysis

StatementBalance Sheet Statement

SectionCurrent Assets

CategoryEfficiency

SignalContext dependent

VolatilityStable

First reportedQ2 2025

Last reportedQ4 2025

How to read this metric

An increase often signals strong sales growth and high customer acquisition activity, while a decrease may suggest slowing sales or changes in commission structures.

Detailed definition

These are incremental costs of obtaining a contract, such as sales commissions, that are expected to be recovered and ar...

Peer comparison

Standard in SaaS companies under ASC 606, often labeled as 'Deferred contract costs'.

Metric ID: current_assets_capitalized_contract_cost_net_current

Historical Data

2 periods

	Q4 '25	Q1 '26
Value	$1.08B	$1.16B
QoQ Change	—	+6.7%

Range$1.08B – $1.16B

Deferred costs at Other Companies

SnowflakeSNOW View metric

Frequently Asked Questions

What is International Business Machines's deferred costs?: International Business Machines (IBM) reported deferred costs of $1.16B in Q1 2026.
What does deferred costs mean?: The portion of sales-related contract costs that will be expensed within the next year.