Discontinued — last reported Q1 '23

Current Assets

Allowance for Doubtful Accounts

SBA Communications Allowance for Doubtful Accounts increased by 27.9% to $18.78M in Q4 2025 compared to the prior quarter. Year-over-year, this metric grew by 27.9%, from $14.69M to $18.78M. Over 5 years (FY 2020 to FY 2025), Allowance for Doubtful Accounts shows an upward trend with a 3.7% CAGR. This increase may warrant attention — for this metric, lower values are generally preferred.

Analysis

StatementBalance Sheet Statement
SectionCurrent Assets
CategoryRisk
SignalLower is better
VolatilityStable
First reportedQ4 2019
Last reportedQ1 2023

How to read this metric

An increase suggests rising credit risk or economic stress among the customer base.

Detailed definition

A contra-asset account that represents the estimated portion of accounts receivable that the company does not expect to...

Peer comparison

Standard across all utilities; levels are often influenced by regulatory mandates regarding service disconnection policies.

Metric ID: allowance_for_doubtful_accounts

Historical Data

5 periods
 Q4 '21Q4 '22Q4 '23Q4 '24Q4 '25
Value$12.14M$9.17M$12.84M$14.69M$18.78M
QoQ Change-24.5%+40.1%+14.4%+27.9%
YoY Change-24.5%+40.1%+14.4%+27.9%
Range$9.17M$18.78M
CAGR+54.8%
Avg YoY Growth+14.5%
Median YoY Growth+21.1%
Current Streak3 quarters growth

Allowance for Doubtful Accounts at Other Companies

Frequently Asked Questions

What is SBA Communications's allowance for doubtful accounts?
SBA Communications (SBAC) reported allowance for doubtful accounts of $18.78M in Q4 2025.
How has SBA Communications's allowance for doubtful accounts changed year-over-year?
SBA Communications's allowance for doubtful accounts increased by 27.9% year-over-year, from $14.69M to $18.78M.
What is the long-term trend for SBA Communications's allowance for doubtful accounts?
Over 5 years (2020 to 2025), SBA Communications's allowance for doubtful accounts has grown at a 3.7% compound annual growth rate (CAGR), from $15.69M to $18.78M.
What does allowance for doubtful accounts mean?
The estimated amount of customer debt that the company expects will not be paid.