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Operating Segments | 3 Months Ended
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Mar. 31, 2023
Segment Reporting [Abstract] |
Operating Segments | Operating Segments The Company's operating segments consist of (1) Towers and (2) Fiber. The Towers segment provides access, including space or capacity, to the Company's more than 40,000 towers geographically dispersed throughout the U.S. The Towers segment also reflects certain ancillary services relating to the Company's towers, predominately consisting of site development services and installation services. The Fiber segment provides access, including space or capacity, to the Company's approximately (1) 120,000 small cells on air or under contract and (2) 85,000 route miles of fiber primarily supporting small cells and fiber solutions geographically dispersed throughout the U.S. The measurements of profit or loss used by the Company's chief operating decision maker ("CODM") to evaluate the performance of its operating segments are (1) segment site rental gross margin, (2) segment services and other gross margin and (3) segment operating profit (loss). The Company defines segment site rental gross margin as segment site rental revenues less segment site rental costs of operations, excluding stock-based compensation expense, net and amortization of prepaid lease purchase price adjustments recorded in consolidated site rental costs of operations. The Company defines segment services and other gross margin as segment services and other revenues less segment services and other costs of operations, excluding stock-based compensation expense, net recorded in consolidated services and other costs of operations. The Company defines segment operating profit (loss) as segment site rental gross margin plus segment services and other gross margin, and segment other operating (income) expense, less segment selling, general and administrative expenses. All of these measurements of profit or loss are exclusive of depreciation, amortization and accretion, which are shown separately. The following tables set forth the Company's segment operating results for the three months ended March 31, 2023 and 2022. Costs that are directly attributable to Towers and Fiber are assigned to those respective segments. Additionally, certain costs are shared across segments and are reflected in the Company's segment measures through allocations that management believes to be reasonable. The "Other" column (1) represents amounts excluded from specific segments, such as certain selling, general and administrative expenses, asset write-down charges, acquisition and integration costs, depreciation, amortization and accretion, amortization of prepaid lease purchase price adjustments, interest expense and amortization of deferred financing costs, net, gains (losses) on retirement of long-term obligations, interest income, other income (expense), and stock-based compensation expense, net and (2) reconciles segment operating profit (loss) to income (loss) before income taxes, as the amounts are not utilized in assessing each segment’s performance. The "Other" total assets balance includes corporate assets such as cash and cash equivalents which have not been allocated to specific segments. There are no significant revenues resulting from transactions between the Company's operating segments.
| Three Months Ended March 31, 2023 |  | Three Months Ended March 31, 2022
| Towers |  | Fiber |  | Other |  | Consolidated Total |  | Towers |  | Fiber |  | Other |  | Consolidated Total
Segment site rental revenues | $ | 1,081 |  |  | $ | 543 |  |  |  |  | $ | 1,624 |  |  | $ | 1,075 |  |  | $ | 501 |  |  |  |  | $ | 1,576 |
Segment services and other revenues | 146 |  |  | 3 |  |  |  |  | 149 |  |  | 163 |  |  | 3 |  |  |  |  | 166 |
Segment revenues | 1,227 |  |  | 546 |  |  |  |  | 1,773 |  |  | 1,238 |  |  | 504 |  |  |  |  | 1,742 |
Segment site rental costs of operations | 234 |  |  | 172 |  |  |  |  | 406 |  |  | 225 |  |  | 162 |  |  |  |  | 387 |
Segment services and other costs of operations | 99 |  |  | 2 |  |  |  |  | 101 |  |  | 109 |  |  | 2 |  |  |  |  | 111 |
Segment costs of operations(a)(b) | 333 |  |  | 174 |  |  |  |  | 507 |  |  | 334 |  |  | 164 |  |  |  |  | 498 |
Segment site rental gross margin | 847 |  |  | 371 |  |  |  |  | 1,218 |  |  | 850 |  |  | 339 |  |  |  |  | 1,189 |
Segment services and other gross margin | 47 |  |  | 1 |  |  |  |  | 48 |  |  | 54 |  |  | 1 |  |  |  |  | 55 |
Segment selling, general and administrative expenses(b) | 31 |  |  | 49 |  |  |  |  | 80 |  |  | 28 |  |  | 47 |  |  |  |  | 75 |
Segment operating profit (loss) | 863 |  |  | 323 |  |  |  |  | 1,186 |  |  | 876 |  |  | 293 |  |  |  |  | 1,169 |
Other selling, general and administrative expenses(b) |  |  |  |  | $ | 82 |  |  | 82 |  |  |  |  |  |  | $ | 74 |  |  | 74 |
Stock-based compensation expense, net |  |  |  |  | 41 |  |  | 41 |  |  |  |  |  |  | 39 |  |  | 39 |
Depreciation, amortization and accretion |  |  |  |  | 431 |  |  | 431 |  |  |  |  |  |  | 420 |  |  | 420 |
Interest expense and amortization of deferred financing costs, net |  |  |  |  | 202 |  |  | 202 |  |  |  |  |  |  | 164 |  |  | 164 |
Other (income) expenses to reconcile to income (loss) before income taxes(c) |  |  |  |  | 5 |  |  | 5 |  |  |  |  |  |  | 45 |  |  | 45 |
Income (loss) before income taxes |  |  |  |  |  |  | $ | 425 |  |  |  |  |  |  |  |  | $ | 427 |
Capital expenditures | $ | 50 |  |  | $ | 279 |  |  | $ | 12 |  |  | $ | 341 |  |  | $ | 47 |  |  | $ | 222 |  |  | $ | 12 |  |  | $ | 281 |
Total assets (at period end) | $ | 22,185 |  |  | $ | 16,091 |  |  | $ | 778 |  |  | $ | 39,054 |  |  | $ | 22,330 |  |  | $ | 15,839 |  |  | $ | 882 |  |  | $ | 39,051 |
(a)Exclusive of depreciation, amortization and accretion shown separately. (b)Segment costs of operations excludes (1) stock-based compensation expense, net of $8 million and $7 million for the three months ended March 31, 2023 and 2022, respectively, and (2) prepaid lease purchase price adjustments of $4 million for each of the three months ended March 31, 2023 and 2022. Segment selling, general and administrative expenses and other selling, general and administrative expenses exclude stock-based compensation expense, net of $33 million and $32 million for the three months ended March 31, 2023 and 2022, respectively. (c)See condensed consolidated statement of operations and comprehensive income (loss) for further information.

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- Definition The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 31 -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8924-108599 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 34 -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8981-108599 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 21 -Subparagraph (a) -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8721-108599 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 40 -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e9031-108599 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 32 -Subparagraph (f) -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8933-108599 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 32 -Subparagraph (e) -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8933-108599 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 26 -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8844-108599 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 41 -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e9038-108599 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 32 -Subparagraph (d) -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8933-108599 Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8736-108599 Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 42 -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e9054-108599 Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 15 -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8657-108599 Reference 13: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 21 -Subparagraph (b) -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8721-108599 Reference 14: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -URI https://asc.fasb.org/topic&trid=2134510 + Details
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