CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) shares in Thousands, $ in Thousands	3 Months Ended	9 Months Ended
Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
REVENUE:
Total revenue	$ 178,451	$ 191,036	$ 548,527	$ 563,250
OPERATING EXPENSES (excluding depreciation and amortization unless otherwise indicated):
Selling, general and administrative	53,601	60,792	172,580	184,055
Stock-based compensation	1,831	1,956	6,521	6,473
Transaction-related charges	3,791	45	3,809	496
Restructuring and reorganization expenses	2,345	1,383	3,535	4,640
Depreciation and amortization	37,299	34,370	107,196	106,991
Amortization of intangibles from acquisitions	1,991	3,124	5,916	9,514
(Gain) loss on disposition of assets and transfers	1,504	132	(14,919)	410
Goodwill impairment	35,269		35,269
Total operating expenses	216,809	184,200	557,994	553,339
Income from operations	(38,358)	6,836	(9,467)	9,911
OTHER INCOME (EXPENSE)
Interest income	212	136	799	362
Interest expense	(12,695)	(11,445)	(36,552)	(30,700)
Other income (expense)	(645)	213	(1,052)	2,623
Other (expense)	(13,128)	(11,096)	(36,805)	(27,715)
LOSS BEFORE INCOME TAXES	(51,486)	(4,260)	(46,272)	(17,804)
Income tax benefit	(12,035)	(542)	(10,213)	(6,369)
NET LOSS	(39,451)	(3,718)	(36,059)	(11,435)
Net loss attributable to noncontrolling interests, net of tax (benefit) expense of $(0.9) million, $(0.6) million, $(1.0) million and $(1.8) million respectively	6,760	134	6,059	2,733
NET LOSS ATTRIBUTABLE TO ATN INTERNATIONAL, INC. STOCKHOLDERS	$ (32,691)	$ (3,584)	$ (30,000)	$ (8,702)
Basic (in dollars per share)	$ (2.26)	$ (0.31)	$ (2.24)	$ (0.80)
Diluted (in dollars per share)	(2.26)	(0.31)	(2.24)	(0.80)
NET LOSS PER WEIGHTED AVERAGE SHARE ATTRIBUTABLE TO ATN INTERNATIONAL, INC. STOCKHOLDERS:
Basic (in dollars per share)	(2.26)	(0.31)	(2.24)	(0.80)
Diluted (in dollars per share)	$ (2.26)	$ (0.31)	$ (2.24)	$ (0.80)
WEIGHTED AVERAGE COMMON SHARES OUTSTANDING:
Basic (in shares)	15,114	15,601	15,268	15,666
Diluted (in shares)	15,114	15,601	15,268	15,666
DIVIDENDS PER SHARE APPLICABLE TO COMMON STOCK (in dollars per share)	$ 0.24	$ 0.21	$ 0.72	$ 0.63
Communication Services
REVENUE:
Total revenue	$ 174,422	$ 184,601	$ 533,055	$ 547,484
OPERATING EXPENSES (excluding depreciation and amortization unless otherwise indicated):
Cost of services	78,973	80,367	235,499	237,125
Construction
REVENUE:
Total revenue	203	2,038	2,609	3,648
OPERATING EXPENSES (excluding depreciation and amortization unless otherwise indicated):
Cost of services	205	2,031	2,588	3,635
Other
REVENUE:
Total revenue	$ 3,826	$ 4,397	$ 12,863	$ 12,118

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