9 Capitalized contract costs

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**Capitalized contract costs**
millions of €
	Dec. 31, 2025	Dec. 31, 2024
Costs of obtaining a contract	3,918	3,666
Costs to fulfill a contract	18	16
	3,936	3,682

As of December 31, 2025, the carrying amount of capitalized contract costs stood at EUR 3.9 billion and was thus EUR 0.3 billion higher than at the end of the prior year. This increase was attributable in particular to a higher level of capitalized costs of obtaining a contract in postpaid customer business in the United States, Germany, and Europe operating segments. The costs of obtaining a contract mainly include sales commissions paid to employees and third-party retailers in the direct and indirect sales channel. By contrast, exchange rate effects, primarily from the translation from U.S. dollars into euros, decreased the carrying amount.

Overall, capitalized contract costs of EUR 2.9 billion (2024: EUR 2.9 billion) were written down on a straight-line basis over the estimated customer retention period.

Postpaid

Customers who pay for communication services after receiving them (usually on a monthly basis).

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