Deferred Set-up Costs, Noncurrent ⓘCompanies tag every number in their SEC filings with a standard name. This page collects every value INTERNATIONAL BUSINESS MACHINES CORP reported under this one.us-gaap:DeferredSetUpCostsNoncurrent

Deferred incremental direct costs incurred typically at a contract's inception so that the company may be in a position to fulfill all contractual obligations of an arrangement. The costs are directly related to specified activities under the arrangement and are deferred in order to match revenue that will be recognized after one year from the balance sheet date (or one operating cycle if longer). Excludes start-up costs (such as one-time activities related to opening a new facility, introducing a new product or service, establishing business with a new class of customers, preopening costs, and organization costs), which are expensed as incurred.