Other
Accrued Expenses
SBA Communications Accrued Expenses increased by 33.6% to $19.89M in Q4 2025 compared to the prior quarter. Year-over-year, this metric grew by 33.6%, from $14.89M to $19.89M. Over 5 years (FY 2020 to FY 2025), Accrued Expenses shows an upward trend with a 24.8% CAGR. This is a positive signal — higher values indicate stronger performance for this metric.
Analysis
StatementBalance Sheet Statement
SectionOther
CategoryEfficiency
SignalHigher is better
VolatilityStable
First reportedQ4 2017
Last reportedQ4 2025
How to read this metric
Growth in this asset indicates an increase in accruals that will provide future tax shields.
Detailed definition
This represents deferred tax assets related to accrued expenses that are recognized for financial reporting but are not...
Peer comparison
Standard operational accounting metric for large service-based organizations.
Metric ID:
other_deferred_tax_assets_tax_deferred_expense_reserves__8a9fbbHistorical Data
5 periods
| Q4 '21 | Q4 '22 | Q4 '23 | Q4 '24 | Q4 '25 | |
|---|---|---|---|---|---|
| Value | $8.89M | $12.50M | $14.95M | $14.89M | $19.89M |
| QoQ Change | — | +40.7% | +19.5% | -0.4% | +33.6% |
| YoY Change | — | +40.7% | +19.5% | -0.4% | +33.6% |
Range$8.89M – $19.89M
CAGR+123.8%
Avg YoY Growth+23.4%
Median YoY Growth+26.6%
Accrued Expenses at Other Companies
Frequently Asked Questions
- What is SBA Communications's accrued expenses?
- SBA Communications (SBAC) reported accrued expenses of $19.89M in Q4 2025.
- How has SBA Communications's accrued expenses changed year-over-year?
- SBA Communications's accrued expenses increased by 33.6% year-over-year, from $14.89M to $19.89M.
- What is the long-term trend for SBA Communications's accrued expenses?
- Over 5 years (2020 to 2025), SBA Communications's accrued expenses has grown at a 24.8% compound annual growth rate (CAGR), from $6.56M to $19.89M.
- What does accrued expenses mean?
- Tax assets created by expenses that are recorded now but can only be deducted for tax purposes later.