Discontinued — last reported Q1 '18

Current Assets

Allowance for Doubtful Accounts Receivable (Current)

SBA Communications Allowance for Doubtful Accounts Receivable (Current) increased by 27.9% to $18.78M in Q4 2025 compared to the prior quarter. Year-over-year, this metric grew by 27.9%, from $14.69M to $18.78M. Over 5 years (FY 2020 to FY 2025), Allowance for Doubtful Accounts Receivable (Current) shows an upward trend with a 3.7% CAGR. This increase may warrant attention — for this metric, lower values are generally preferred.

Analysis

StatementBalance Sheet Statement
SectionCurrent Assets
CategoryRisk
SignalLower is better
VolatilityStable
First reportedQ3 2015
Last reportedQ1 2018

How to read this metric

A significant increase relative to receivables may signal deteriorating customer credit quality or economic headwinds in specific markets.

Detailed definition

This is a contra-asset account representing the estimated amount of accounts receivable that the company expects will no...

Peer comparison

Standard across all industries; peers in the medical device sector typically maintain low levels unless operating in high-risk emerging markets.

Metric ID: allowance_for_doubtful_accounts_receivable_current

Historical Data

5 periods
 Q4 '21Q4 '22Q4 '23Q4 '24Q4 '25
Value$12.14M$9.17M$12.84M$14.69M$18.78M
QoQ Change-24.5%+40.1%+14.4%+27.9%
YoY Change-24.5%+40.1%+14.4%+27.9%
Range$9.17M$18.78M
CAGR+54.8%
Avg YoY Growth+14.5%
Median YoY Growth+21.1%
Current Streak3 quarters growth

Frequently Asked Questions

What is SBA Communications's allowance for doubtful accounts receivable (current)?
SBA Communications (SBAC) reported allowance for doubtful accounts receivable (current) of $18.78M in Q4 2025.
How has SBA Communications's allowance for doubtful accounts receivable (current) changed year-over-year?
SBA Communications's allowance for doubtful accounts receivable (current) increased by 27.9% year-over-year, from $14.69M to $18.78M.
What is the long-term trend for SBA Communications's allowance for doubtful accounts receivable (current)?
Over 5 years (2020 to 2025), SBA Communications's allowance for doubtful accounts receivable (current) has grown at a 3.7% compound annual growth rate (CAGR), from $15.69M to $18.78M.
What does allowance for doubtful accounts receivable (current) mean?
The estimated portion of customer invoices that the company expects will never be paid.