SBA Communications Deferred Costs Leasing Accumulated Amortization increased by 10.5% to $2.10M in Q4 2025 compared to the prior quarter. Year-over-year, this metric grew by 10.5%, from $1.90M to $2.10M. Over 5 years (FY 2020 to FY 2025), Deferred Costs Leasing Accumulated Amortization shows an upward trend with a 10.1% CAGR.
An increase is expected as lease assets age, while a stable or slow-growing balance relative to gross costs indicates consistent amortization policies.
This represents the cumulative amount of amortization recognized against deferred leasing costs over time. It reflects t...
Standard accounting contra-asset metric used by peers to track the consumption of capitalized acquisition costs.
other_deferred_costs_leasing_accumulated_amortization| Q4 '21 | Q4 '22 | Q4 '23 | Q4 '24 | Q4 '25 | |
|---|---|---|---|---|---|
| Value | $1.40M | $1.90M | $2.30M | $1.90M | $2.10M |
| QoQ Change | — | +35.7% | +21.1% | -17.4% | +10.5% |
| YoY Change | — | +35.7% | +21.1% | -17.4% | +10.5% |