SBA Communications SBAC Contract With Customer Net Asset Liability
Contract With Customer Net Asset Liability at other companies
Other financials
Where this comes from
Reported directly by SBA Communications in its filing.
Tagged under the XBRL concept sbac:ContractWithCustomerNetAssetLiability.
The official record: SBA Communications’s 10-Q, filed May 5, 2026, on SEC EDGAR. View the filing →
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Questions, answered.
- What is SBA Communications's contract with customer net asset liability?
- SBA Communications (SBAC) reported contract with customer net asset liability of $17.67M in Q1 2026.
- How has SBA Communications's contract with customer net asset liability changed year-over-year?
- SBA Communications's contract with customer net asset liability decreased by 24.4% year-over-year, from $23.37M to $17.67M.
- What is the long-term trend for SBA Communications's contract with customer net asset liability?
- Over 5 years (2020 to 2025), SBA Communications's contract with customer net asset liability has grown at a -8.7% compound annual growth rate (CAGR), from $33M to $20.97M.
- What does contract with customer net asset liability mean?
- The net position representing the difference between cumulative revenue recognized and cumulative billings issued for customer contracts. A net asset position indicates revenue recognized exceeds billings, while a net liability indicates billings exceed recognized revenue. This reflects the timing mismatch between accounting recognition and cash invoicing.