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Income Taxes (Tables)

12 Months Ended

Dec. 31, 2021

Income Tax Disclosure [Abstract]

Income (Loss) from Continuing Operations Before Income Taxes

Income (loss) from continuing operations before income taxes by geographic area is summarized in the table below.

			Years Ended December 31,
			2021						2020						2019
Domestic			$	1,144					$	1,046					$	850
Foreign(a)			35						30						31
Total			$	1,179					$	1,076					$	881

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

Benefit (Provision) for Income Taxes

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

			Years Ended December 31,
			2021						2020						2019
Current:
Federal			$	(5)					$	(6)					$	(6)
Foreign			(8)						(6)						(8)
State			(4)						(5)						(5)
Total current			(17)						(17)						(19)
Deferred:
Foreign			(4)						(3)						(2)
Total deferred			(4)						(3)						(2)
Total tax benefit (provision)			$	(21)					$	(20)					$	(21)

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 income (loss) before income taxes is as follows:

			Years Ended December 31,
			2021						2020						2019
Benefit (provision) for income taxes at statutory rate			$	(248)					$	(225)					$	(185)
Tax effect of foreign income (losses)			—						—						1
Tax adjustment related to REIT operations			243						219						178
State tax (provision) benefit, net of federal			(4)						(5)						(5)
Foreign tax			(12)						(9)						(10)
Total			$	(21)					$	(20)					$	(21)

Components of Deferred Tax Assets and Liabilities

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

			December 31,
			2021						2020
Deferred income tax liabilities:
Property and equipment			$	7					$	7
Deferred site rental receivable			8						7
Total deferred income tax liabilities			15						14
Deferred income tax assets:
Intangible assets			1						3
Net operating loss carryforwards(a)			13						15
Straight-line rent expense liability			4						3
Accrued liabilities			6						6
Other			2						2
Total deferred income tax assets, net			26						29
Net deferred income tax asset (liabilities)			$	11					$	15

(a)Balance results from the Company's foreign NOLs. Due to the Company's REIT status, no federal or state NOLs result in the Company recording a deferred income tax asset. See further discussion surrounding the Company's NOL balances below.

Jurisdictional Components of Deferred Tax Assets and Liabilities

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

			December 31, 2021																		December 31, 2020
Classification			Gross						Valuation Allowance						Net						Gross						Valuation Allowance						Net
Federal			$	25					$	—					$	25					$	25					$	—					$	25
State			1						—						1						1						—						1
Foreign			(15)						—						(15)						(11)						—						(11)
Total			$	11					$	—					$	11					$	15					$	—					$	15

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