Operating

Increase (Decrease) in Prepaid Expense and Other Assets

American Tower Increase (Decrease) in Prepaid Expense and Other Assets remained flat by 0.0% to $175.00K in Q4 2025 compared to the prior quarter. Year-over-year, this metric grew by 102.1%, from -$8.20M to $175.00K. Over 4 years (FY 2021 to FY 2025), Increase (Decrease) in Prepaid Expense and Other Assets shows a downward trend with a -61.9% CAGR.

Analysis

StatementCash Flow Statement
SectionOperating
CategoryLiquidity
SignalContext dependent
VolatilityModerate
First reportedQ1 2013
Last reportedQ4 2025Feb 24, 2026

How to read this metric

An increase represents a cash outflow for future benefits, while a decrease represents the realization of previously paid expenses, effectively freeing up cash flow.

Detailed definition

This tracks changes in prepayments for goods or services that will be consumed in future periods. An increase in these a...

Peer comparison

Standard working capital metric; peers will show similar fluctuations based on their procurement and service contract cycles.

Metric ID: operating_increase_decrease_in_prepaid_deferred_expense__313362

Historical Data

5 years
 FY'21FY'22FY'23FY'24FY'25
Value$33.20M$196.10M$342.60M-$32.80M$700.00K
YoY Change+490.7%+74.7%-109.6%+102.1%
Range-$32.80M$342.60M
CAGR-61.9%
Avg YoY Growth+139.5%
Median YoY Growth+88.4%

Frequently Asked Questions

What is American Tower's increase (decrease) in prepaid expense and other assets?
American Tower (AMT) reported increase (decrease) in prepaid expense and other assets of $175.00K in Q4 2025.
How has American Tower's increase (decrease) in prepaid expense and other assets changed year-over-year?
American Tower's increase (decrease) in prepaid expense and other assets increased by 102.1% year-over-year, from -$8.20M to $175.00K.
What is the long-term trend for American Tower's increase (decrease) in prepaid expense and other assets?
Over 4 years (2021 to 2025), American Tower's increase (decrease) in prepaid expense and other assets has grown at a -61.9% compound annual growth rate (CAGR), from $33.20M to $700.00K.
What does increase (decrease) in prepaid expense and other assets mean?
The net change in cash spent on expenses paid in advance.