Operating Expenses
Amortization of Capitalized Software and Acquired Intangibles
International Business Machines Amortization of Capitalized Software and Acquired Intangibles increased by 1.3% to $719M in Q1 2026 compared to the prior quarter. Year-over-year, this metric grew by 12.2%, from $641M to $719M. Over 4 years (FY 2021 to FY 2025), Amortization of Capitalized Software and Acquired Intangibles shows relatively stable performance with a 2.1% CAGR.
Analysis
StatementIncome Statement
SectionOperating Expenses
CategoryCapital Allocation
SignalContext dependent
VolatilityModerate
First reportedQ1 2013
Last reportedQ1 2026Apr 23, 2026
How to read this metric
Increasing levels often correlate with recent M&A activity and the integration of new technology portfolios.
Detailed definition
This metric tracks the periodic expense associated with writing down the value of capitalized software development costs...
Peer comparison
Common in software and technology firms that frequently acquire other companies.
Metric ID:
ibm_amortization_software_and_acquired_intangiblesHistorical Data
20 periods
| 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 | Q1 '26 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Value | $625M | $640M | $632M | $625M | $625M | $577M | $567M | $547M | $556M | $572M | $611M | $598M | $607M | $705M | $589M | $641M | $687M | $699M | $710M | $719M |
| QoQ Change | — | +2.4% | -1.3% | -1.1% | +0.0% | -7.7% | -1.7% | -3.5% | +1.6% | +2.9% | +6.8% | -2.1% | +1.5% | +16.1% | -16.5% | +8.8% | +7.2% | +1.7% | +1.6% | +1.3% |
| YoY Change | — | — | — | — | +0.0% | -9.8% | -10.3% | -12.5% | -11.0% | -0.9% | +7.8% | +9.3% | +9.2% | +23.3% | -3.6% | +7.2% | +13.2% | -0.9% | +20.5% | +12.2% |
Range$547M – $719M
CAGR+3.0%
Avg YoY Growth+3.4%
Median YoY Growth+3.6%
Current Streak5 quarters growth
Amortization of Capitalized Software and Acquired Intangibles at Other Companies
Frequently Asked Questions
- What is International Business Machines's amortization of capitalized software and acquired intangibles?
- International Business Machines (IBM) reported amortization of capitalized software and acquired intangibles of $719M in Q1 2026.
- How has International Business Machines's amortization of capitalized software and acquired intangibles changed year-over-year?
- International Business Machines's amortization of capitalized software and acquired intangibles increased by 12.2% year-over-year, from $641M to $719M.
- What is the long-term trend for International Business Machines's amortization of capitalized software and acquired intangibles?
- Over 4 years (2021 to 2025), International Business Machines's amortization of capitalized software and acquired intangibles has grown at a 2.1% compound annual growth rate (CAGR), from $2.52B to $2.74B.
- What does amortization of capitalized software and acquired intangibles mean?
- The non-cash expense for the gradual write-down of acquired technology and software assets.