SBAC · 10-Q · 2026Q3 · Full report

Impairment Charges

SBA COMMUNICATIONS CORP · 2026-11-05 · Importance 52 · Surprise 56

Asset impairment and decommission costs totaled $65.3 million for the nine months ended September 30, 2026, down $38.4 million, or 37.4%, from $102.6 million in 2025. International impairment and decommission costs decreased $31.9 million, or $33.1 million on a constant-currency basis, primarily because impairment analyses required lower charges, especially in Brazil, and tower-related decommission costs declined. Domestic costs decreased $5.6 million as lower impairment charges more than offset higher tower and equipment decommission costs.

Key facts

• Nine-month 2026 international asset impairment and decommission costs decreased $31.9 million year over year, or $33.1 million on a constant-currency basis, primarily due to lower impairment, particularly in Brazil, and lower decommission costs. source
• Q3 2026 domestic asset impairment and decommission costs decreased $10.3 million year over year, primarily because quarterly analysis required lower impairment, partly offset by higher tower and equipment decommission costs. source
• Nine-month 2026 domestic asset impairment and decommission costs decreased $5.6 million year over year, primarily because impairment analysis required lower impairment, partly offset by higher decommission costs. source
• Q3 2026 international asset impairment and decommission costs increased $3.0 million year over year, or $2.8 million on a constant-currency basis, primarily because quarterly analysis required higher impairment. source