Other

Capital Expenditure Accrual Current

SBA Communications Capital Expenditure Accrual Current decreased by 9.0% to $11.17M in Q1 2026 compared to the prior quarter. Year-over-year, this metric declined by 27.5%, from $15.41M to $11.17M. Over 5 years (FY 2020 to FY 2025), Capital Expenditure Accrual Current shows an upward trend with a 15.1% CAGR.

Analysis

StatementBalance Sheet Statement
SectionOther
CategoryLiquidity
SignalContext dependent
VolatilityModerate
First reportedQ4 2018
Last reportedQ1 2026

How to read this metric

An increase suggests high recent construction or maintenance activity, while a decrease indicates the settlement of these obligations.

Detailed definition

Liabilities recognized for capital expenditures that have been incurred but not yet paid for as of the balance sheet dat...

Peer comparison

Common in infrastructure sectors with ongoing capital improvement projects.

Metric ID: other_capital_expenditure_accrual_current

Historical Data

20 periods
 Q2 '21Q3 '21Q4 '21Q1 '22Q2 '22Q3 '22Q4 '22Q1 '23Q2 '23Q3 '23Q4 '23Q1 '24Q2 '24Q3 '24Q4 '24Q1 '25Q2 '25Q3 '25Q4 '25Q1 '26
Value$6.99M$7.18M$7.30M$9.18M$12.69M$12.67M$7.48M$8.76M$7.23M$7.07M$6.48M$6.52M$14.08M$12.42M$14.58M$15.41M$12.12M$11.27M$12.27M$11.17M
QoQ Change+2.7%+1.6%+25.8%+38.3%-0.2%-41.0%+17.2%-17.4%-2.3%-8.4%+0.7%+115.8%-11.8%+17.4%+5.7%-21.3%-7.0%+8.9%-9.0%
YoY Change+81.6%+76.4%+2.5%-4.5%-43.0%-44.2%-13.4%-25.5%+94.6%+75.6%+125.1%+136.1%-13.9%-9.2%-15.8%-27.5%
Range$6.48M$15.41M
CAGR+10.4%
Avg YoY Growth+24.7%
Median YoY Growth-6.9%

Frequently Asked Questions

What is SBA Communications's capital expenditure accrual current?
SBA Communications (SBAC) reported capital expenditure accrual current of $11.17M in Q1 2026.
How has SBA Communications's capital expenditure accrual current changed year-over-year?
SBA Communications's capital expenditure accrual current decreased by 27.5% year-over-year, from $15.41M to $11.17M.
What is the long-term trend for SBA Communications's capital expenditure accrual current?
Over 5 years (2020 to 2025), SBA Communications's capital expenditure accrual current has grown at a 15.1% compound annual growth rate (CAGR), from $6.07M to $12.27M.
What does capital expenditure accrual current mean?
Money owed for construction or equipment purchases that have already been received.