Other

Accounts Receivable, Allowance for Credit Loss

SBA Communications Accounts Receivable, Allowance for Credit Loss 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), Accounts Receivable, Allowance for Credit Loss 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
SectionOther
CategoryRisk
SignalLower is better
VolatilityModerate
First reportedQ4 2019
Last reportedQ2 2025

How to read this metric

An increasing allowance relative to receivables may signal deteriorating credit quality among clients.

Detailed definition

This is a contra-asset account representing the estimated amount of accounts receivable that the company does not expect...

Peer comparison

Standard across service industries; levels are compared against historical write-off rates.

Metric ID: other_allowance_for_doubtful_accounts_receivable

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 accounts receivable, allowance for credit loss?
SBA Communications (SBAC) reported accounts receivable, allowance for credit loss of $18.78M in Q4 2025.
How has SBA Communications's accounts receivable, allowance for credit loss changed year-over-year?
SBA Communications's accounts receivable, allowance for credit loss increased by 27.9% year-over-year, from $14.69M to $18.78M.
What is the long-term trend for SBA Communications's accounts receivable, allowance for credit loss?
Over 5 years (2020 to 2025), SBA Communications's accounts receivable, allowance for credit loss has grown at a 3.7% compound annual growth rate (CAGR), from $15.69M to $18.78M.
What does accounts receivable, allowance for credit loss mean?
The estimated portion of customer invoices that will likely go unpaid.