Discontinued — last reported Q4 '20

Operating

Debt Issuance Cost Amortization

Las Vegas Sands Debt Issuance Cost Amortization remained flat by 0.0% to $15.00M in Q1 2026 compared to the prior quarter. Year-over-year, this metric grew by 15.4%, from $13.00M to $15.00M. Over 4 years (FY 2021 to FY 2025), Debt Issuance Cost Amortization shows an upward trend with a 2.8% CAGR.

Analysis

StatementCash Flow Statement
SectionOperating
CategoryLeverage
SignalContext dependent
VolatilityStable
First reportedQ1 2015
Last reportedQ4 2020

How to read this metric

An increase suggests higher historical debt issuance activity or more complex financing structures, while a decrease may indicate maturing debt or lower refinancing activity.

Detailed definition

This represents the non-cash expense recognized over the life of a debt instrument related to the initial costs incurred...

Peer comparison

Standard across all capital-intensive firms with significant long-term debt; peers often report this within the 'Amortization of debt discount' line item.

Metric ID: amortization_of_debt_issuance_costs

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$13.00M$13.00M$14.00M$14.00M$14.00M$15.00M$14.00M$15.00M$16.00M$15.00M$15.00M$15.00M$15.00M$14.00M$13.00M$13.00M$15.00M$15.00M$15.00M$15.00M
QoQ Change+0.0%+7.7%+0.0%+0.0%+7.1%-6.7%+7.1%+6.7%-6.3%+0.0%+0.0%+0.0%-6.7%-7.1%+0.0%+15.4%+0.0%+0.0%+0.0%
YoY Change+7.7%+15.4%+0.0%+7.1%+14.3%+0.0%+7.1%+0.0%-6.3%-6.7%-13.3%-13.3%+0.0%+7.1%+15.4%+15.4%
Range$13.00M$16.00M
CAGR+3.1%
Avg YoY Growth+3.1%
Median YoY Growth+3.6%
Current Streak5 quarters growth

Frequently Asked Questions

What is Las Vegas Sands's debt issuance cost amortization?
Las Vegas Sands (LVS) reported debt issuance cost amortization of $15.00M in Q1 2026.
How has Las Vegas Sands's debt issuance cost amortization changed year-over-year?
Las Vegas Sands's debt issuance cost amortization increased by 15.4% year-over-year, from $13.00M to $15.00M.
What is the long-term trend for Las Vegas Sands's debt issuance cost amortization?
Over 4 years (2021 to 2025), Las Vegas Sands's debt issuance cost amortization has grown at a 2.8% compound annual growth rate (CAGR), from $52.00M to $58.00M.
What does debt issuance cost amortization mean?
The non-cash accounting expense for fees paid to issue debt, spread out over the life of the loan.