Non-Current Assets
DEFERRED RENT ASSET
SBA Communications DEFERRED RENT ASSET increased by 1.4% to $430.37M in Q1 2026 compared to the prior quarter. Year-over-year, this metric grew by 2.4%, from $420.12M to $430.37M. Over 5 years (FY 2020 to FY 2025), DEFERRED RENT ASSET shows an upward trend with a 5.7% CAGR.
Analysis
StatementBalance Sheet Statement
SectionNon-Current Assets
CategoryGrowth
SignalContext dependent
VolatilityStable
First reportedQ4 2014
Last reportedQ1 2026
How to read this metric
An increase indicates that the company is recognizing revenue faster than it is collecting cash, which is typical for long-term tower lease contracts.
Detailed definition
Represents the cumulative difference between straight-line rental income recognized in the financial statements and the...
Peer comparison
Standard in tower and real estate industries where long-term leases with fixed escalators are the primary revenue driver.
Metric ID:
non_current_assets_deferred_rent_receivables_net_noncurrentHistorical 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 | $333.43M | $340.08M | $348.52M | $362.37M | $368.84M | $378.84M | $388.64M | $396.62M | $405.64M | $410.61M | $415.10M | $417.60M | $419.49M | $420.78M | $417.57M | $420.12M | $421.86M | $422.31M | $424.63M | $430.37M |
| QoQ Change | — | +2.0% | +2.5% | +4.0% | +1.8% | +2.7% | +2.6% | +2.1% | +2.3% | +1.2% | +1.1% | +0.6% | +0.5% | +0.3% | -0.8% | +0.6% | +0.4% | +0.1% | +0.5% | +1.4% |
| YoY Change | — | — | — | — | +10.6% | +11.4% | +11.5% | +9.5% | +10.0% | +8.4% | +6.8% | +5.3% | +3.4% | +2.5% | +0.6% | +0.6% | +0.6% | +0.4% | +1.7% | +2.4% |
Range$333.43M – $430.37M
CAGR+5.5%
Avg YoY Growth+5.3%
Median YoY Growth+4.4%
Current Streak5 quarters growth
DEFERRED RENT ASSET at Other Companies
Frequently Asked Questions
- What is SBA Communications's deferred rent asset?
- SBA Communications (SBAC) reported deferred rent asset of $430.37M in Q1 2026.
- How has SBA Communications's deferred rent asset changed year-over-year?
- SBA Communications's deferred rent asset increased by 2.4% year-over-year, from $420.12M to $430.37M.
- What is the long-term trend for SBA Communications's deferred rent asset?
- Over 5 years (2020 to 2025), SBA Communications's deferred rent asset has grown at a 5.7% compound annual growth rate (CAGR), from $321.82M to $424.63M.
- What does deferred rent asset mean?
- The value of rent income recognized but not yet collected in cash due to lease escalation clauses.