Operating

Increase (Decrease) In Right-Of-Use Asset And Operating Lease Liability

American Tower Increase (Decrease) In Right-Of-Use Asset And Operating Lease Liability decreased by 149.1% to -$24.20M in Q1 2026 compared to the prior quarter. Year-over-year, this metric declined by 55.1%, from -$15.60M to -$24.20M. Over 4 years (FY 2021 to FY 2025), Increase (Decrease) In Right-Of-Use Asset And Operating Lease Liability shows a downward trend with a -53.0% CAGR.

Analysis

StatementCash Flow Statement
SectionOperating
CategoryEfficiency
SignalContext dependent
VolatilityStable
First reportedQ1 2018
Last reportedQ1 2026Apr 28, 2026

How to read this metric

Changes reflect the timing of lease payments versus the recognition of lease expenses over the lease term.

Detailed definition

Represents the net change in operating lease liabilities and associated right-of-use assets under current accounting sta...

Peer comparison

Standard adjustment for companies with significant leased property portfolios under ASC 842.

Metric ID: operating_increase_decrease_in_right_of_use_asset_and_op_a21614

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-$10.60M$800.00K$46.60M$26.60M-$19.50M-$7.70M$9.90M$44.90M$17.80M-$2.20M$43.20M-$8.80M-$22.50M$4.30M$47.60M-$15.60M-$13.70M-$18.40M$49.30M-$24.20M
QoQ Change+107.5%>999%-42.9%-173.3%+60.5%+228.6%+353.5%-60.4%-112.4%>999%-120.4%-155.7%+119.1%>999%-132.8%+12.2%-34.3%+367.9%-149.1%
YoY Change-84.0%<-999%-78.8%+68.8%+191.3%+71.4%+336.4%-119.6%-226.4%+295.5%+10.2%-77.3%+39.1%-527.9%+3.6%-55.1%
Range-$24.20M$49.30M
CAGR+19.0%
Avg YoY Growth-76.0%
Median YoY Growth-25.8%

Frequently Asked Questions

What is American Tower's increase (decrease) in right-of-use asset and operating lease liability?
American Tower (AMT) reported increase (decrease) in right-of-use asset and operating lease liability of -$24.20M in Q1 2026.
How has American Tower's increase (decrease) in right-of-use asset and operating lease liability changed year-over-year?
American Tower's increase (decrease) in right-of-use asset and operating lease liability decreased by 55.1% year-over-year, from -$15.60M to -$24.20M.
What is the long-term trend for American Tower's increase (decrease) in right-of-use asset and operating lease liability?
Over 4 years (2021 to 2025), American Tower's increase (decrease) in right-of-use asset and operating lease liability has grown at a -53.0% compound annual growth rate (CAGR), from $32.70M to $1.60M.
What does increase (decrease) in right-of-use asset and operating lease liability mean?
The net cash impact of operating lease obligations and their corresponding asset values.