Accumulated amortization of deferred contract costs capitalized at the end of the reporting period.

Deferred incremental direct costs before deducting accumulated amortization, which are 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. 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.