What is SBA Communications's capitalized contract costs, net?

SBA Communications (SBAC) reported capitalized contract costs, net of $150.55M in Q1 2026.

How has SBA Communications's capitalized contract costs, net changed year-over-year?

SBA Communications's capitalized contract costs, net increased by 79.2% year-over-year, from $84.02M to $150.55M.

What is the long-term trend for SBA Communications's capitalized contract costs, net?

Over 5 years (2020 to 2025), SBA Communications's capitalized contract costs, net has grown at a 21.7% compound annual growth rate (CAGR), from $54.95M to $146.71M.

What does capitalized contract costs, net mean?

Costs spent to win or fulfill customer contracts that are recorded as assets to be expensed over time.

Discontinued — last reported Q3 '18

Non-Current Assets

Capitalized Contract Costs, Net

SBA Communications Capitalized Contract Costs, Net increased by 2.6% to $150.55M in Q1 2026 compared to the prior quarter. Year-over-year, this metric grew by 79.2%, from $84.02M to $150.55M. Over 5 years (FY 2020 to FY 2025), Capitalized Contract Costs, Net shows an upward trend with a 21.7% CAGR.

Analysis

StatementBalance Sheet Statement

SectionNon-Current Assets

CategoryGrowth

SignalContext dependent

VolatilityStable

First reportedQ1 2018

Last reportedQ3 2018

How to read this metric

An increase suggests high investment in future revenue growth; a decrease may indicate lower acquisition costs or the amortization of existing contract assets.

Detailed definition

These are incremental costs incurred to obtain or fulfill a contract that are recognized as an asset and amortized over...

Peer comparison

Common in software and services firms; peers report this as 'Deferred Contract Costs' or 'Capitalized Commissions'.

Metric ID: capitalized_contract_costs_net

Historical Data

20 periods

	Q2 '21	Q3 '21	Q4 '21	Q1 '22	Q2 '22	Q3 '22	Q4 '22	Q1 '23	Q2 '23	Q3 '23	Q4 '23	Q1 '24	Q2 '24	Q3 '24	Q4 '24	Q1 '25	Q2 '25	Q3 '25	Q4 '25	Q1 '26
Value	$73.93M	$70.94M	$75.97M	$81.29M	$101.21M	$119.32M	$137.74M	$152.60M	$141.87M	$137.72M	$98.67M	$66.02M	$62.10M	$58.39M	$74.47M	$84.02M	$107.68M	$139.46M	$146.71M	$150.55M
QoQ Change	—	-4.0%	+7.1%	+7.0%	+24.5%	+17.9%	+15.4%	+10.8%	-7.0%	-2.9%	-28.3%	-33.1%	-5.9%	-6.0%	+27.5%	+12.8%	+28.2%	+29.5%	+5.2%	+2.6%
YoY Change	—	—	—	—	+36.9%	+68.2%	+81.3%	+87.7%	+40.2%	+15.4%	-28.4%	-56.7%	-56.2%	-57.6%	-24.5%	+27.3%	+73.4%	+138.8%	+97.0%	+79.2%

Range$58.39M – $152.60M

CAGR+16.2%

Avg YoY Growth+32.6%

Median YoY Growth+38.5%

Current Streak6 quarters growth

Frequently Asked Questions

What is SBA Communications's capitalized contract costs, net?: SBA Communications (SBAC) reported capitalized contract costs, net of $150.55M in Q1 2026.
How has SBA Communications's capitalized contract costs, net changed year-over-year?: SBA Communications's capitalized contract costs, net increased by 79.2% year-over-year, from $84.02M to $150.55M.
What is the long-term trend for SBA Communications's capitalized contract costs, net?: Over 5 years (2020 to 2025), SBA Communications's capitalized contract costs, net has grown at a 21.7% compound annual growth rate (CAGR), from $54.95M to $146.71M.
What does capitalized contract costs, net mean?: Costs spent to win or fulfill customer contracts that are recorded as assets to be expensed over time.