SBA Communications Contract With Customer Net Asset Liability decreased by 15.8% to $17.67M in Q1 2026 compared to the prior quarter. Year-over-year, this metric declined by 24.4%, from $23.37M to $17.67M. Over 5 years (FY 2020 to FY 2025), Contract With Customer Net Asset Liability shows a downward trend with a -8.7% CAGR.
A net asset position suggests future billing potential, whereas a net liability position represents an obligation to provide future services for cash already received.
The net position representing the difference between cumulative revenue recognized and cumulative billings issued for cu...
Standard accounting metric for companies with long-term service contracts and complex revenue recognition schedules.
other_contract_with_customer_net_asset_liability_f837b5| 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 | $29.92M | $37.88M | $43.19M | $40.35M | $43.23M | $65.07M | $54.36M | $48.81M | $30.22M | $18.35M | $10.66M | $13.27M | $16.70M | $21.95M | $13.91M | $23.37M | $44.13M | $44.48M | $20.97M | $17.67M |
| QoQ Change | — | +26.6% | +14.0% | -6.6% | +7.1% | +50.5% | -16.5% | -10.2% | -38.1% | -39.3% | -41.9% | +24.6% | +25.8% | +31.4% | -36.6% | +68.1% | +88.8% | +0.8% | -52.8% | -15.8% |
| YoY Change | — | — | — | — | +44.5% | +71.8% | +25.9% | +21.0% | -30.1% | -71.8% | -80.4% | -72.8% | -44.7% | +19.6% | +30.5% | +76.1% | +164.3% | +102.6% | +50.8% | -24.4% |