v2.4.0.6

Income Taxes (Tables)

12 Months Ended

Dec. 31, 2011

Income Taxes [Abstract]

Income (Loss) from Continuing Operations Before Income Taxes

Income (loss) before income taxes by geographic area is as follows:

	Years Ended December 31,
	2011				2010				2009
Domestic	$	168,804			$	(342,333	)		$	(193,055	)
Foreign (a)	11,003				4,228				2,532
	$	179,807			$	(338,105	)		$	(190,523	)

____________________

(a) Inclusive of income (loss) before income taxes from Australia and Puerto Rico.

Benefit (Provision) for Income Taxes

The benefit (provision) for income taxes consists of the following:

	Years Ended December 31,
	2011				2010				2009
Current:
Federal	$	3,213			$	4,038			$	5,803
Foreign	(3,377		)		(2,187		)		(1,904		)
State	(3,557		)		(1,201		)		(1,909		)
Total current	(3,721		)		650				1,990
Deferred:
Federal	1,054				30,770				56,152
Foreign	(694		)		(298		)		—
State	(4,986		)		(4,276		)		18,258
Total deferred	(4,626		)		26,196				74,410
Total tax benefit (provision)	$	(8,347	)		$	26,846			$	76,400

Effective Tax Rate

A reconciliation between the benefit (provision) for income taxes and the amount computed by applying the federal statutory income tax rate to the loss before income taxes is as follows:

	Years Ended December 31,
	2011				2010				2009
Benefit (provision) for income taxes at statutory rate	$	(62,932	)		$	118,337			$	66,683
Tax effect of foreign income (losses)	3,851				1,480				886
Expenses for which no federal tax benefit was recognized	(5,433		)		(3,657		)		(803		)
Valuation allowances	61,921				(85,605		)		—
State tax (provision) benefit, net of federal	(4,565		)		(3,560		)		10,627
Foreign tax	(4,071		)		(2,485		)		(1,904		)
Change in unrecognized tax benefits	1,693				—				—
Other	1,189				2,336				911
	$	(8,347	)		$	26,846			$	76,400

Components of Deferred Tax Assets and Liabilities

The components of the net deferred income tax assets and liabilities are as follows:

	December 31,
	2011				2010
Deferred income tax liabilities:
Property and equipment	$	511,205			$	486,577
Deferred site rental receivable	238,203				164,867
Intangible assets	655,512				689,597
Total deferred income tax liabilities	1,404,920				1,341,041
Deferred income tax assets:
Net operating loss carryforwards	908,747				926,444
Deferred ground lease payable	109,948				104,324
Alternate minimum tax credit carryforward	3,591				3,591
Accrued liabilities	81,719				78,752
Receivables allowance	2,253				2,175
Prepaid lease	405,993				430,558
Derivative instruments	74,214				75,960
Available-for-sale securities	29,402				25,289
Other	5,293				4,415
Valuation allowances	(228,417		)		(318,055		)
Total deferred income tax assets, net	1,392,743				1,333,453
Net deferred income tax asset (liabilities)	$	(12,177	)		$	(7,588	)

Jurisdictional Components of Deferred Tax Assets and Liabilities

The components of the net deferred income tax assets (liabilities) are as follows:

	December 31, 2011												December 31, 2010
Classification	Gross				Valuation Allowance				Net				Gross				Valuation Allowance				Net
Federal	$	33,103			$	(55,980	)		$	(22,877	)		$	93,970			$	(117,901	)		$	(23,931	)
State	45,813				(34,156		)		11,657				51,799				(35,155		)		16,644
Foreign	63,110				(64,067		)		(957		)		68,365				(68,666		)		(301		)
Other comprehensive income (loss)	74,214				(74,214		)		—				96,333				(96,333		)		—
Total	$	216,240			$	(228,417	)		$	(12,177	)		$	310,467			$	(318,055	)		$	(7,588	)

Schedule of Unrecognized Tax Benefits Roll Forward

The aggregate changes in the balance of unrecognized tax benefits are as follows:

	Years Ended December 31,
	2011				2010
Balance at beginning of year	$	9,255			$	3,213
Additions based on current year tax positions	2,334				6,042
Reductions as a result of the lapse of statute limitations	(3,213		)		—
Balance at end of year	$	8,376			$	9,255

X

- Details

Name:	cci_IncomeTaxesAbstract
Namespace Prefix:	cci_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

A table representing the jurisdictional components of the deferred tax assets and liabilities disclosed as gross, the associtated valuation allowance, and net.

+ References

No definition available.

+ Details

Name:	cci_JurisdictionalComponentsOfDeferredTaxAssetsAndLiabilitiesTextBlock
Namespace Prefix:	cci_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Rollforward schedule of unrecognized tax benefits. Includes beginning of year balance, additions based on current year tax positions, reductions as a result of the lapse of statute limitations, and balance at the end of the year.

+ References

No definition available.

+ Details

Name:	cci_ScheduleOfUnrecognizedTaxBenefitsRollForwardTableTextBlock
Namespace Prefix:	cci_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Topic 740

-SubTopic 10

-Publisher FASB

-Number

-Article

-Subparagraph

-Name Accounting Standards Codification

-Paragraph 9

-Section 50

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319

+ Details

Name:	us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Topic 740

-SubTopic 10

-Publisher FASB

-Number

-Article

-Subparagraph

-Name Accounting Standards Codification

-Paragraph 2

-Section 50

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319

+ Details

Name:	us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Topic 740

-SubTopic 10

-Publisher FASB

-Number

-Article

-Subparagraph

-Name Accounting Standards Codification

-Paragraph 12

-Section 50

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32687-109319

+ Details

Name:	us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of income before income tax between domestic and foreign jurisdictions.

+ References

No definition available.

+ Details

Name:	us-gaap_ScheduleOfIncomeBeforeIncomeTaxDomesticAndForeignTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration