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Operating

Amortization of leasehold interests in land

Las Vegas Sands Amortization of leasehold interests in land increased by 5.0% to $21M in Q1 2026 compared to the prior quarter. Year-over-year, this metric grew by 40.0%, from $15M to $21M. Over 4 years (FY 2021 to FY 2025), Amortization of leasehold interests in land shows an upward trend with a 7.9% CAGR.

Analysis

StatementCash Flow Statement
SectionOperating
CategoryEfficiency
SignalContext dependent
VolatilityStable
First reportedQ1 2013
Last reportedQ1 2026Apr 24, 2026

How to read this metric

An increase reflects the ongoing consumption of long-term land rights, typical for companies operating in jurisdictions where land is leased rather than owned.

Detailed definition

The non-cash expense related to the systematic write-down of land leasehold rights over the term of the lease agreement....

Peer comparison

Common in international gaming markets like Macau where land is held under long-term government concessions.

Metric ID: operating_amortization_of_leasehold_interests_in_land

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$14M$14M$14M$14M$14M$14M$13M$14M$14M$15M$15M$16M$14M$15M$15M$15M$20M$21M$20M$21M
QoQ Change+0.0%+0.0%+0.0%+0.0%+0.0%-7.1%+7.7%+0.0%+7.1%+0.0%+6.7%-12.5%+7.1%+0.0%+0.0%+33.3%+5.0%-4.8%+5.0%
YoY Change+0.0%+0.0%-7.1%+0.0%+0.0%+7.1%+15.4%+14.3%+0.0%+0.0%+0.0%-6.3%+42.9%+40.0%+33.3%+40.0%
Range$13M$21M
CAGR+8.9%
Avg YoY Growth+11.2%
Median YoY Growth+0.0%

Frequently Asked Questions

What is Las Vegas Sands's amortization of leasehold interests in land?
Las Vegas Sands (LVS) reported amortization of leasehold interests in land of $21M in Q1 2026.
How has Las Vegas Sands's amortization of leasehold interests in land changed year-over-year?
Las Vegas Sands's amortization of leasehold interests in land increased by 40.0% year-over-year, from $15M to $21M.
What is the long-term trend for Las Vegas Sands's amortization of leasehold interests in land?
Over 4 years (2021 to 2025), Las Vegas Sands's amortization of leasehold interests in land has grown at a 7.9% compound annual growth rate (CAGR), from $56M to $76M.
What does amortization of leasehold interests in land mean?
The non-cash cost of using leased land over time.