Other

Deferred Tax Liabilities Straight Line Rent

SBA Communications Deferred Tax Liabilities Straight Line Rent increased by 1.1% to $17.07M in Q4 2025 compared to the prior quarter. Year-over-year, this metric grew by 1.1%, from $16.88M to $17.07M. Over 5 years (FY 2020 to FY 2025), Deferred Tax Liabilities Straight Line Rent shows a downward trend with a -3.9% CAGR.

Analysis

StatementBalance Sheet Statement
SectionOther
CategoryRisk
SignalContext dependent
VolatilityStable
First reportedQ4 2018
Last reportedQ4 2025

How to read this metric

An increase indicates that the company is recognizing more accounting revenue than it is currently collecting in cash rent, often due to long-term lease escalators.

Detailed definition

This represents the cumulative difference between the cash rent received from tower tenants and the straight-line rental...

Peer comparison

Common in capital-intensive industries with long-term service contracts like telecommunications infrastructure.

Metric ID: other_deferred_tax_liabilities_straight_line_rent

Historical Data

5 periods
 Q4 '21Q4 '22Q4 '23Q4 '24Q4 '25
Value$19.05M$18.66M$19.03M$16.88M$17.07M
QoQ Change—-2.1%+2.0%-11.3%+1.1%
YoY Change—-2.1%+2.0%-11.3%+1.1%
Range$16.88M – $19.05M
CAGR-10.4%
Avg YoY Growth-2.6%
Median YoY Growth-0.5%

Frequently Asked Questions

What is SBA Communications's deferred tax liabilities straight line rent?
SBA Communications (SBAC) reported deferred tax liabilities straight line rent of $17.07M in Q4 2025.
How has SBA Communications's deferred tax liabilities straight line rent changed year-over-year?
SBA Communications's deferred tax liabilities straight line rent increased by 1.1% year-over-year, from $16.88M to $17.07M.
What is the long-term trend for SBA Communications's deferred tax liabilities straight line rent?
Over 5 years (2020 to 2025), SBA Communications's deferred tax liabilities straight line rent has grown at a -3.9% compound annual growth rate (CAGR), from $20.81M to $17.07M.
What does deferred tax liabilities straight line rent mean?
A tax liability arising from the difference between cash rent received and accounting revenue recognized on a straight-line basis.