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ACCRUED EXPENSES (Tables)
9 Months Ended
Sep. 30, 2025
Accrued Liabilities, Current [Abstract]  
Schedule of Accrued Expenses
Accrued expenses consisted of the following:
As of
September 30, 2025December 31, 2024
Accrued construction costs$205.7 $166.7 
Accrued income tax payable23.3 20.6 
Accrued pass-through costs81.3 56.8 
Amounts payable for acquisitions (1)122.7 106.4 
Amounts payable to tenants70.6 74.7 
Accrued property and real estate taxes201.8 199.3 
Accrued rent51.1 54.7 
Payroll and related withholdings120.4 129.6 
Other accrued expenses348.5 273.2 
Total accrued expenses$1,225.4 $1,082.0 
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(1)As of September 30, 2025 and December 31, 2024 includes $112.4 million and $94.9 million, respectively, of deferred payments, including post-closing adjustments, associated with the Company’s acquisition of the European and Latin American tower divisions from Telxius Telecom, S.A. in 2021, due in 2025.