Other

Capitalized Contract Cost, Net

Loews Capitalized Contract Cost, Net decreased by 3.8% to $3.10B in Q1 2026 compared to the prior quarter. Year-over-year, this metric declined by 11.3%, from $3.49B to $3.10B. Over 5 years (FY 2020 to FY 2025), Capitalized Contract Cost, Net shows relatively stable performance with a 1.0% CAGR.

Analysis

StatementBalance Sheet Statement
SectionOther
CategoryGrowth
SignalContext dependent
VolatilityModerate
First reportedQ1 2019
Last reportedQ1 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_net

Historical Data

20 periods
 Q2 '21Q3 '21Q4 '21Q1 '22Q2 '22Q3 '22Q4 '22Q1 '23Q2 '23Q3 '23Q4 '23Q1 '24Q2 '24Q3 '24Q4 '24Q1 '25Q2 '25Q3 '25Q4 '25Q1 '26
Value$3.31B$3.42B$3.48B$3.50B$3.59B$3.65B$3.67B$3.67B$3.69B$3.69B$3.66B$3.62B$3.60B$3.57B$3.53B$3.49B$3.44B$3.34B$3.22B$3.10B
QoQ Change+3.4%+1.7%+0.8%+2.5%+1.7%+0.5%+0.0%+0.5%-0.0%-0.7%-1.1%-0.6%-0.8%-1.3%-0.9%-1.5%-2.9%-3.6%-3.8%
YoY Change+8.7%+6.9%+5.6%+4.8%+2.7%+1.0%-0.3%-1.4%-2.5%-3.2%-3.7%-3.5%-4.4%-6.5%-8.7%-11.3%
Range$3.10B$3.69B
CAGR-1.4%
Avg YoY Growth-1.0%
Median YoY Growth-1.9%
Current Streak11 quarters decline

Frequently Asked Questions

What is Loews's capitalized contract cost, net?
Loews (L) reported capitalized contract cost, net of $3.10B in Q1 2026.
How has Loews's capitalized contract cost, net changed year-over-year?
Loews's capitalized contract cost, net decreased by 11.3% year-over-year, from $3.49B to $3.10B.
What is the long-term trend for Loews's capitalized contract cost, net?
Over 5 years (2020 to 2025), Loews's capitalized contract cost, net has grown at a 1.0% compound annual growth rate (CAGR), from $3.07B to $3.22B.
What does capitalized contract cost, net mean?
Costs related to acquiring or fulfilling contracts that are spread out over time rather than expensed immediately.