Other
Capitalized Contract Cost, Net
International Business Machines Capitalized Contract Cost, Net increased by 9.2% to $1.91B in Q4 2025 compared to the prior quarter. Over 3 years (FY 2022 to FY 2025), Capitalized Contract Cost, Net shows relatively stable performance with a 1.4% CAGR.
Analysis
StatementBalance Sheet Statement
SectionOther
CategoryGrowth
SignalContext dependent
VolatilityModerate
First reportedQ4 2022
Last reportedQ4 2025Feb 24, 2026
How to read this metric
An increase suggests high investment in customer acquisition, while a decrease may indicate lower sales activity or changes in amortization schedules.
Detailed definition
This represents the costs incurred to obtain or fulfill a contract that are capitalized and amortized over the expected...
Peer comparison
Common in SaaS and service-based companies with high customer acquisition costs.
Metric ID:
other_capitalized_contract_cost_netHistorical Data
4 periods
| Q4 '22 | Q4 '23 | Q4 '24 | Q4 '25 | |
|---|---|---|---|---|
| Value | $1.83B | $1.84B | $1.75B | $1.91B |
| QoQ Change | — | +0.4% | -5.1% | +9.2% |
| YoY Change | — | +0.4% | -5.1% | +9.2% |
Range$1.75B – $1.91B
Avg YoY Growth+1.5%
Median YoY Growth+0.4%
Capitalized Contract Cost, Net at Other Companies
Frequently Asked Questions
- What is International Business Machines's capitalized contract cost, net?
- International Business Machines (IBM) reported capitalized contract cost, net of $1.91B in Q4 2025.
- What is the long-term trend for International Business Machines's capitalized contract cost, net?
- Over 3 years (2022 to 2025), International Business Machines's capitalized contract cost, net has grown at a 1.4% compound annual growth rate (CAGR), from $1.83B to $1.91B.
- What does capitalized contract cost, net mean?
- Costs related to acquiring or fulfilling contracts that are spread out over time rather than expensed immediately.