Other

Deferred Tax Assets Tax Deferred Expense Reserves And Accruals Deferred Revenue

SBA Communications Deferred Tax Assets Tax Deferred Expense Reserves And Accruals Deferred Revenue decreased by 0.7% to $5.70M in Q4 2025 compared to the prior quarter. Year-over-year, this metric declined by 0.7%, from $5.74M to $5.70M. Over 5 years (FY 2020 to FY 2025), Deferred Tax Assets Tax Deferred Expense Reserves And Accruals Deferred Revenue shows an upward trend with a 14.9% CAGR. This decline may warrant attention — for this metric, higher values are generally preferred.

Analysis

StatementBalance Sheet Statement
SectionOther
CategoryEfficiency
SignalHigher is better
VolatilityModerate
First reportedQ4 2018
Last reportedQ4 2025

How to read this metric

An increase suggests higher accruals for future expenses, which may provide tax shields in future periods.

Detailed definition

This asset represents tax benefits associated with reserves and accruals that are recognized as expenses for financial r...

Peer comparison

Standard tax accounting item; comparable across large-scale infrastructure companies.

Metric ID: other_deferred_tax_assets_tax_deferred_expense_reserves__d4d4c3

Historical Data

5 periods
 Q4 '21Q4 '22Q4 '23Q4 '24Q4 '25
Value$4.65M$5.66M$6.35M$5.74M$5.70M
QoQ Change—+21.7%+12.2%-9.7%-0.7%
YoY Change—+21.7%+12.2%-9.7%-0.7%
Range$4.65M – $6.35M
CAGR+22.6%
Avg YoY Growth+5.9%
Median YoY Growth+5.8%
Current Streak2 quarters decline

Frequently Asked Questions

What is SBA Communications's deferred tax assets tax deferred expense reserves and accruals deferred revenue?
SBA Communications (SBAC) reported deferred tax assets tax deferred expense reserves and accruals deferred revenue of $5.70M in Q4 2025.
How has SBA Communications's deferred tax assets tax deferred expense reserves and accruals deferred revenue changed year-over-year?
SBA Communications's deferred tax assets tax deferred expense reserves and accruals deferred revenue decreased by 0.7% year-over-year, from $5.74M to $5.70M.
What is the long-term trend for SBA Communications's deferred tax assets tax deferred expense reserves and accruals deferred revenue?
Over 5 years (2020 to 2025), SBA Communications's deferred tax assets tax deferred expense reserves and accruals deferred revenue has grown at a 14.9% compound annual growth rate (CAGR), from $2.85M to $5.70M.
What does deferred tax assets tax deferred expense reserves and accruals deferred revenue mean?
Future tax deductions expected from reserves and accruals already recorded on the books.