Salesforce, Inc.CRM

Salesforce, Inc. Goodwill & Intangibles Disclosure

10-KFiled Mar 2, 20262 min read
Intangible Assets Acquired Through Business Combinations and Goodwill
Intangible Assets Acquired Through Business Combinations
Intangible assets acquired through business combinations were as follows (in millions):
Intangible Assets, GrossAccumulated AmortizationIntangible Assets, NetWeighted
Average
Remaining Useful Life (Years)
January 31, 2025Additions and retirements, netJanuary 31, 2026January 31, 2025Expense and retirements, netJanuary 31, 2026January 31, 2025January 31, 2026January 31, 2026
Acquired developed technology$2,958 $1,838 $4,796 $(1,753)$(654)$(2,407)$1,205 $2,389 4.4
Customer relationships6,894 1,765 8,659 (3,820)(820)(4,640)3,074 4,019 6.3
Other (1)331 353 684 (182)(95)(277)149 407 2.1
Total$10,183 $3,956 $14,139 $(5,755)$(1,569)$(7,324)$4,428 $6,815 5.4
(1) Other includes trade names, unbilled backlog, and territory rights.
Amortization of intangible assets resulting from business combinations for fiscal 2026, 2025 and 2024 was $1.7 billion, $1.6 billion, and $1.9 billion, respectively.
The expected future amortization expense for intangible assets as of January 31, 2026 was as follows (in millions):
Fiscal Period:
Fiscal 2027$1,842 
Fiscal 20281,412 
Fiscal 20291,104 
Fiscal 2030710 
Fiscal 2031448 
Thereafter1,299 
Total amortization expense$6,815 
Goodwill
Goodwill represents the excess of the purchase price in a business combination over the fair value of net assets acquired.
The changes in the carrying amounts of goodwill, which is generally not deductible for tax purposes, were as follows (in millions):
Balance at January 31, 2024$48,620 
Acquisition of Spiff323 
Acquisition of Zoomin284 
Acquisition of Own1,812 
Other acquisitions and adjustments (1)244 
Balance as of January 31, 2025$51,283 
Acquisition of Regrello704 
Acquisition of Informatica5,257 
Other acquisitions and adjustments (1)697 
Balance as of January 31, 2026$57,941 
(1) Includes the effect of foreign currency translation and measurement period adjustments from prior period acquisitions.

Historical Timeline

Fiscal YearFiled
2026Mar 2, 2026Showing above
2025Mar 5, 2025
2024Mar 6, 2024
2023Mar 8, 2023
2022Mar 11, 2022
2021Mar 17, 2021
2020Mar 5, 2020
2019Mar 8, 2019
2018Mar 9, 2018
2017Mar 6, 2017

About Goodwill & Intangibles Disclosures

Goodwill and intangible asset disclosures reveal the premium paid in acquisitions and how management assesses whether that premium retains its value. Since goodwill is no longer amortized under US GAAP, the annual impairment test is the only mechanism that adjusts carrying values downward — making the assumptions behind that test critically important for investors.

Key signals: a history of goodwill impairments suggests management consistently overpays for acquisitions. Watch the gap between reporting unit fair value and carrying amount — when fair value exceeds carrying amount by less than 10-20%, a small decline in business performance could trigger a write-down. For finite-lived intangibles, examine useful life assumptions across customer relationships, technology, and trade names; aggressive estimates inflate near-term earnings. Compare total intangibles-to-total-assets ratios against peers to assess acquisition dependency. Rising goodwill as a percentage of equity can signal balance sheet fragility.

Other Available Disclosures

Income TaxesRevenueEarnings Per ShareFair ValuePP&EDebtCommitmentsNew Standards