Moody's Deferred costs increased by 4.2% to $149.00M in Q1 2026 compared to the prior quarter. Year-over-year, this metric grew by 7.2%, from $139.00M to $149.00M. Over 5 years (FY 2020 to FY 2025), Deferred costs shows an upward trend with a 9.0% CAGR.
An increase often signals strong sales growth and high customer acquisition activity, while a decrease may suggest slowing sales or changes in commission structures.
These are incremental costs of obtaining a contract, such as sales commissions, that are expected to be recovered and ar...
Standard in SaaS companies under ASC 606, often labeled as 'Deferred contract costs'.
current_assets_capitalized_contract_cost_net_current| Q2 '21 | Q3 '21 | Q4 '21 | Q1 '22 | Q2 '22 | Q3 '22 | Q4 '22 | Q1 '23 | Q2 '23 | Q3 '23 | Q4 '23 | Q1 '24 | Q2 '24 | Q3 '24 | Q4 '24 | Q1 '25 | Q2 '25 | Q3 '25 | Q4 '25 | Q1 '26 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Value | $92.00M | $89.00M | $103.00M | $98.00M | $91.00M | $90.00M | $106.00M | $117.00M | $112.00M | $107.00M | $116.00M | $121.00M | $119.00M | $118.00M | $131.00M | $139.00M | $138.00M | $131.00M | $143.00M | $149.00M |
| QoQ Change | — | -3.3% | +15.7% | -4.9% | -7.1% | -1.1% | +17.8% | +10.4% | -4.3% | -4.5% | +8.4% | +4.3% | -1.7% | -0.8% | +11.0% | +6.1% | -0.7% | -5.1% | +9.2% | +4.2% |
| YoY Change | — | — | — | — | -1.1% | +1.1% | +2.9% | +19.4% | +23.1% | +18.9% | +9.4% | +3.4% | +6.3% | +10.3% | +12.9% | +14.9% | +16.0% | +11.0% | +9.2% | +7.2% |