Operating Expenses
Amortization of Deferred Costs
International Business Machines Amortization of Deferred Costs remained flat by 0.0% to $415.25M in Q4 2025 compared to the prior quarter. Year-over-year, this metric grew by 21.9%, from $340.75M to $415.25M. Over 4 years (FY 2021 to FY 2025), Amortization of Deferred Costs shows a downward trend with a -2.9% CAGR.
Analysis
StatementIncome Statement
SectionOperating Expenses
CategoryEfficiency
SignalContext dependent
VolatilityStable
First reportedQ1 2020
Last reportedQ4 2025Feb 24, 2026
How to read this metric
Higher amortization reflects the ongoing recognition of past investments in customer acquisition or contract fulfillment.
Detailed definition
This metric captures the periodic amortization of costs that were initially capitalized as deferred assets, such as cont...
Peer comparison
Common in industries with long-term service contracts, such as telecommunications and software-as-a-service.
Metric ID:
tmusz_amortization_of_deferred_costsHistorical Data
5 years
| FY'21 | FY'22 | FY'23 | FY'24 | FY'25 | |
|---|---|---|---|---|---|
| Value | $1.87B | $1.61B | $1.49B | $1.36B | $1.66B |
| YoY Change | — | -14.0% | -7.2% | -8.7% | +21.9% |
Range$1.36B – $1.87B
CAGR-2.9%
Avg YoY Growth-2.0%
Median YoY Growth-8.0%
Amortization of Deferred Costs at Other Companies
Frequently Asked Questions
- What is International Business Machines's amortization of deferred costs?
- International Business Machines (IBM) reported amortization of deferred costs of $415.25M in Q4 2025.
- How has International Business Machines's amortization of deferred costs changed year-over-year?
- International Business Machines's amortization of deferred costs increased by 21.9% year-over-year, from $340.75M to $415.25M.
- What is the long-term trend for International Business Machines's amortization of deferred costs?
- Over 4 years (2021 to 2025), International Business Machines's amortization of deferred costs has grown at a -2.9% compound annual growth rate (CAGR), from $1.87B to $1.66B.
- What does amortization of deferred costs mean?
- The periodic expense recognized for costs that were previously deferred and capitalized.