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Acquisitions and Disposals (Tables) | 9 Months Ended
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Sep. 30, 2025
Acquisitions and Disposals [Abstract] |
Schedule of Acquisition Capital Expenditures |
|  | For the three months |  | For the nine months
|  | ended September 30, |  | ended September 30,
|  | 2025 |  | 2024 |  | 2025 |  | 2024
|  |  |  |  |  |  |  | (in thousands)
Acquisitions of towers and related assets (1) |  | $ | 654 |  | $ | 196,659 |  | $ | 634,751 |  | $ | 234,853
Land buyouts and other assets (2) |  |  | 11,151 |  |  | 10,728 |  |  | 29,664 |  |  | 33,556
Total cash acquisition capital expenditures |  | $ | 11,805 |  | $ | 207,387 |  | $ | 664,415 |  | $ | 268,409
(1)The three and nine months ended September 30, 2025 exclude a $139.6 million acquisition completed during the third quarter of 2025 which was not funded until the fourth quarter of 2025 and is recorded in Accounts payable on the Consolidated Balance Sheets as of September 30, 2025. (2)Excludes $1.8 million and $7.7 million spent to extend ground lease terms for the three months ended September 30, 2025 and 2024, respectively, and excludes $9.7 million and $17.0 million spent to extend ground lease terms for the nine months ended September 30, 2025 and 2024, respectively. The Company recorded these amounts in prepaid expenses and other assets within the changes in operating assets and liabilities, net of acquisitions section of its Consolidated Statements of Cash Flows.
Schedule of Acquisition of Towers and Related Asset and Liabilities by Assets Class |
|  | For the nine months
|  | ended September 30,
|  | 2025 |  | 2024
|  | (in thousands)
Property and equipment, net |  | $ | 476,720 |  | $ | 27,906
Intangible assets, net |  |  | 391,685 |  |  | 211,131
Operating lease right-of-use assets, net |  |  | 82,910 |  |  | 25,251
Acquisition related holdbacks |  |  | (129) |  |  | (4,570)
Long-term lease liabilities |  |  | (57,623) |  |  | (18,106)
Other liabilities assumed, net |  |  | (258,812) |  |  | (6,759)
Total acquisitions of towers and related assets and liabilities |  | $ | 634,751 |  | $ | 234,853

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- Definition Tabular disclosure of the amounts recognized as of the acquisition date for each major class of assets acquired and liabilities assumed. May include but not limited to the following: (a) acquired receivables; (b) contingencies recognized at the acquisition date; and (c) the fair value of noncontrolling interests in the acquiree. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 805 -SubTopic 20 -Name Accounting Standards Codification -Paragraph 1 -Section 50 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479907/805-20-50-1 + Details
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