Operating Expenses
Finance Lease Cost
International Business Machines Finance Lease Cost remained flat by 0.0% to $82.75M in Q4 2025 compared to the prior quarter. Year-over-year, this metric grew by 44.5%, from $57.25M to $82.75M. Over 4 years (FY 2021 to FY 2025), Finance Lease Cost shows an upward trend with a 58.8% CAGR. This increase may warrant attention — for this metric, lower values are generally preferred.
Analysis
StatementIncome Statement
SectionOperating Expenses
CategoryLeverage
SignalLower is better
VolatilityStable
First reportedQ1 2019
Last reportedQ4 2025Feb 24, 2026
How to read this metric
An increase reflects higher investment in long-term leased assets, which may be a strategic choice to preserve cash compared to outright purchase.
Detailed definition
The total expense recognized specifically for finance leases, which are treated as capital acquisitions. This includes i...
Peer comparison
Standardized under lease accounting standards as the finance component of lease obligations.
Metric ID:
ibm_finance_lease_costHistorical Data
5 years
| FY'21 | FY'22 | FY'23 | FY'24 | FY'25 | |
|---|---|---|---|---|---|
| Value | $52.00M | $67.00M | $114.00M | $229.00M | $331.00M |
| YoY Change | — | +28.8% | +70.1% | +100.9% | +44.5% |
Range$52.00M – $331.00M
CAGR+58.8%
Avg YoY Growth+61.1%
Median YoY Growth+57.3%
Current Streak4+ years growth
Finance Lease Cost at Other Companies
Frequently Asked Questions
- What is International Business Machines's finance lease cost?
- International Business Machines (IBM) reported finance lease cost of $82.75M in Q4 2025.
- How has International Business Machines's finance lease cost changed year-over-year?
- International Business Machines's finance lease cost increased by 44.5% year-over-year, from $57.25M to $82.75M.
- What is the long-term trend for International Business Machines's finance lease cost?
- Over 4 years (2021 to 2025), International Business Machines's finance lease cost has grown at a 58.8% compound annual growth rate (CAGR), from $52.00M to $331.00M.
- What does finance lease cost mean?
- The combined interest and amortization expense associated with finance-type leases.