Discontinued — last reported Q4 '20
Operating
Debt Issuance Cost Amortization
SBA Communications Debt Issuance Cost Amortization decreased by 5.1% to $5.26M in Q1 2026 compared to the prior quarter. Year-over-year, this metric declined by 3.2%, from $5.43M to $5.26M. 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
CategoryEfficiency
SignalContext dependent
VolatilityStable
First reportedQ1 2015
Last reportedQ4 2020
How to read this metric
An increase suggests higher historical debt issuance activity, while a decrease indicates maturing debt or lower financing costs.
Detailed definition
This represents the non-cash periodic allocation of costs incurred to issue debt, such as legal fees and underwriting co...
Peer comparison
Standard across capital-intensive industries; peers with higher leverage typically report higher amortization levels.
Metric ID:
amortization_of_debt_issuance_costsHistorical Data
20 periods
| Q2 '21 | Q3 '21 | Q4 '21 | Q1 '22 | Q2 '22 | Q3 '22 | Q4 '22 | Q1 '23 | Q2 '23 | Q3 '23 | Q4 '23 | Q1 '24 | Q2 '24 | Q3 '24 | Q4 '24 | Q1 '25 | Q2 '25 | Q3 '25 | Q4 '25 | Q1 '26 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Value | $4.87M | $4.93M | $4.90M | $4.88M | $4.92M | $4.96M | $5.08M | $4.99M | $5.04M | $5.10M | $5.14M | $5.29M | $4.93M | $5.19M | $5.86M | $5.43M | $5.42M | $5.48M | $5.54M | $5.26M |
| QoQ Change | — | +1.4% | -0.7% | -0.4% | +0.8% | +0.7% | +2.5% | -1.8% | +1.1% | +1.1% | +0.9% | +2.8% | -6.7% | +5.1% | +13.0% | -7.3% | -0.3% | +1.1% | +1.2% | -5.1% |
| YoY Change | — | — | — | — | +1.2% | +0.4% | +3.6% | +2.2% | +2.5% | +2.9% | +1.3% | +6.0% | -2.2% | +1.7% | +13.9% | +2.7% | +9.8% | +5.6% | -5.5% | -3.2% |
Range$4.87M – $5.86M
CAGR+1.7%
Avg YoY Growth+2.7%
Median YoY Growth+2.3%
Debt Issuance Cost Amortization at Other Companies
Frequently Asked Questions
- What is SBA Communications's debt issuance cost amortization?
- SBA Communications (SBAC) reported debt issuance cost amortization of $5.26M in Q1 2026.
- How has SBA Communications's debt issuance cost amortization changed year-over-year?
- SBA Communications's debt issuance cost amortization decreased by 3.2% year-over-year, from $5.43M to $5.26M.
- What is the long-term trend for SBA Communications's debt issuance cost amortization?
- Over 4 years (2021 to 2025), SBA Communications's debt issuance cost amortization has grown at a 2.8% compound annual growth rate (CAGR), from $19.59M to $21.87M.
- What does debt issuance cost amortization mean?
- The non-cash expense recognized over time for the costs associated with issuing debt.