What is PepsiCo's capitalized contract costs, net?

PepsiCo (PEP) reported capitalized contract costs, net of $100.00M in Q4 2024.

What is the long-term trend for PepsiCo's capitalized contract costs, net?

Over 4 years (2020 to 2024), PepsiCo's capitalized contract costs, net has grown at a -6.3% compound annual growth rate (CAGR), from $130.00M to $100.00M.

What does capitalized contract costs, net mean?

The value of deferred costs related to securing and fulfilling customer contracts that will be expensed over time.

Capitalized Contract Costs, Net

Non-Current Assets

PepsiCo Capitalized Contract Costs, Net decreased by 2.9% to $100.00M in Q4 2024 compared to the prior quarter. Over 4 years (FY 2020 to FY 2024), Capitalized Contract Costs, Net shows a downward trend with a -6.3% CAGR.

Analysis

StatementBalance Sheet Statement

SectionNon-Current Assets

CategoryEfficiency

SignalContext dependent

VolatilityStable

First reportedQ2 2018

Last reportedQ4 2025

How to read this metric

An increase may indicate higher investment in business development or complex contract fulfillment, while a decrease suggests lower acquisition costs or faster amortization.

Detailed definition

This represents the balance of costs incurred to obtain or fulfill a specific customer contract that are deferred as ass...

Peer comparison

Common in aerospace and defense firms with long-cycle, high-value contracts; peers often report this under contract assets or deferred costs.

Metric ID: capitalized_contract_costs_net

Historical Data

4 periods

	Q4 '21	Q4 '22	Q4 '23	Q4 '24
Value	$119.00M	$123.00M	$103.00M	$100.00M
QoQ Change	—	+3.4%	-16.3%	-2.9%
YoY Change	—	+3.4%	-16.3%	-2.9%

Range$100.00M – $123.00M

Avg YoY Growth-5.3%

Median YoY Growth-2.9%

Current Streak2 quarters decline

Frequently Asked Questions

What is PepsiCo's capitalized contract costs, net?: PepsiCo (PEP) reported capitalized contract costs, net of $100.00M in Q4 2024.
What is the long-term trend for PepsiCo's capitalized contract costs, net?: Over 4 years (2020 to 2024), PepsiCo's capitalized contract costs, net has grown at a -6.3% compound annual growth rate (CAGR), from $130.00M to $100.00M.
What does capitalized contract costs, net mean?: The value of deferred costs related to securing and fulfilling customer contracts that will be expensed over time.