Business Segments · Purchase Price Adjustments

Infrastructure — Purchase Price Adjustments

Analysis

StatementSegment
CategoryRisk
SignalContext dependent
VolatilityStable
First reportedQ1 2021
Last reportedQ1 2026

How to read this metric

Frequent or large adjustments may signal volatility in valuation processes or complex integration accounting.

Detailed definition

Reflects adjustments made to the initial purchase price allocation for acquisitions within the Infrastructure segment. T...

Peer comparison

Standard accounting practice for companies with recent M&A activity; usually low in magnitude for mature segments.

Metric ID: ibm_segment_infrastructure_purchase_price_adjustments

Historical Data

19 periods
 Q2 '21Q3 '21Q4 '21Q1 '22Q2 '22Q3 '22Q4 '22Q1 '23Q2 '23Q3 '23Q4 '23Q1 '24Q2 '24Q3 '24Q1 '25Q2 '25Q3 '25Q4 '25Q1 '26
Value$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00-$1.00M$0.00$0.00$0.00$0.00$0.00$1.00M
QoQ Change+100.0%
YoY Change+100.0%
Range-$1.00M$1.00M
Avg YoY Growth+100.0%
Median YoY Growth+100.0%

Frequently Asked Questions

What is International Business Machines's infrastructure — purchase price adjustments?
International Business Machines (IBM) reported infrastructure — purchase price adjustments of $1.00M in Q1 2026.
What does infrastructure — purchase price adjustments mean?
Refinements to the recorded value of past acquisitions within the Infrastructure segment.