CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) shares in Thousands, $ in Thousands	3 Months Ended	6 Months Ended
Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
REVENUE:
Total revenue	$ 183,281	$ 186,441	$ 370,076	$ 372,214
OPERATING EXPENSES (excluding depreciation and amortization unless otherwise indicated):
Selling, general and administrative	57,661	61,914	118,979	123,262
Stock-based compensation	2,781	2,739	4,690	4,517
Transaction-related charges		438	19	451
Restructuring expenses		370	1,190	3,257
Depreciation and amortization	35,558	36,217	69,897	72,621
Amortization of intangibles from acquisitions	1,945	3,144	3,924	6,391
(Gain) loss on disposition of assets	(15,930)	445	(16,422)	278
Total operating expenses	158,965	184,001	341,186	369,140
Income from operations	24,316	2,440	28,890	3,074
OTHER INCOME (EXPENSE)
Interest income	140	45	586	227
Interest expense	(12,337)	(10,449)	(23,857)	(19,256)
Other income (expense)	(578)	2,216	(406)	2,411
Other (expense)	(12,775)	(8,188)	(23,677)	(16,618)
INCOME (LOSS) BEFORE INCOME TAXES	11,541	(5,748)	5,213	(13,544)
Income tax expense (benefit)	204	(5,087)	1,822	(5,827)
NET INCOME (LOSS)	11,337	(661)	3,391	(7,717)
Net (income) loss attributable to noncontrolling interests, net of tax (benefit) expense of $(0.4) million, $(0.7) million, $(0.1) million and $(1.2) million respectively	(2,334)	1,428	(701)	2,599
NET INCOME (LOSS) ATTRIBUTABLE TO ATN INTERNATIONAL, INC. STOCKHOLDERS	$ 9,003	$ 767	$ 2,690	$ (5,118)
Basic (in dollars per share)	$ 0.50	$ (0.03)	$ 0.00	$ (0.48)
Diluted (in dollars per share)	$ 0.50	$ (0.03)	$ 0.00	$ (0.48)
WEIGHTED AVERAGE COMMON SHARES OUTSTANDING:
Basic (in shares)	15,254	15,719	15,346	15,726
Diluted (in shares)	15,255	15,719	15,346	15,726
DIVIDENDS PER SHARE APPLICABLE TO COMMON STOCK (in dollars per share)	$ 0.24	$ 0.21	$ 0.48	$ 0.42
Communication Services
REVENUE:
Total revenue	$ 177,365	$ 181,576	$ 358,633	$ 362,883
OPERATING EXPENSES (excluding depreciation and amortization unless otherwise indicated):
Cost of services	76,137	77,718	156,527	156,759
Construction
REVENUE:
Total revenue	820	1,020	2,406	1,610
OPERATING EXPENSES (excluding depreciation and amortization unless otherwise indicated):
Cost of services	813	1,016	2,382	1,604
Other
REVENUE:
Total revenue	$ 5,096	$ 3,845	$ 9,037	$ 7,721

The aggregate expense charged against earnings to allocate the cost of intangible assets (nonphysical assets not used in production) in a systematic and rational manner to the periods expected to benefit from such assets. As a noncash expense, this element is added back to net income when calculating cash provided by or used in operations using the indirect method.

Name:	us-gaap_AmortizationOfIntangibleAssets
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

- Definition

This element represents acquisition-related costs incurred to effect a business combination which costs have been expensed during the period. Such costs include finder's fees; advisory, legal, accounting, valuation, and other professional or consulting fees; general administrative costs, including the costs of maintaining an internal acquisitions department; and may include costs of registering and issuing debt and equity securities.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 25
-Paragraph 23
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479405/805-10-25-23