Non-Current Assets

Deferred costs

International Business Machines Deferred costs increased by 0.7% to $831.00M in Q1 2026 compared to the prior quarter.

Analysis

StatementBalance Sheet Statement
SectionNon-Current Assets
CategoryEfficiency
SignalContext dependent
VolatilityStable
First reportedQ2 2025
Last reportedQ4 2025

How to read this metric

An increase indicates a growing pipeline of long-term contracts, while a decrease may signal shorter contract durations or reduced acquisition spending.

Detailed definition

This represents the portion of incremental contract acquisition costs that will be amortized over a period exceeding one...

Peer comparison

Standard in SaaS companies, often grouped with other long-term deferred assets.

Metric ID: non_current_assets_capitalized_contract_cost_net_noncurrent

Historical Data

2 periods
 Q4 '25Q1 '26
Value$825.00M$831.00M
QoQ Change+0.7%
Range$825.00M$831.00M

Frequently Asked Questions

What is International Business Machines's deferred costs?
International Business Machines (IBM) reported deferred costs of $831.00M in Q1 2026.
What does deferred costs mean?
The portion of sales-related contract costs that will be expensed after more than one year.