Property and Equipment

12 Months Ended

Dec. 31, 2014

Property, Plant and Equipment [Abstract]


	Property and Equipment

The major classes of property and equipment are as follows:



	Estimated Useful Lives	December 31,
	Estimated Useful Lives	2014			2013
Land^(a)	—	$	1,542,276		$	1,305,942
Buildings	40 years	72,517			70,497
Towers and small cells	1-20 years	12,251,175			11,717,453
Information technology assets and other	2-7 years	214,058			185,699
Construction in process	—	507,066			401,042
Total gross property and equipment		14,587,092			13,680,633
Less: accumulated depreciation		(5,438,781		)	(4,732,956		)
Total property and equipment, net		$	9,148,311		$	8,947,677


(a)	Includes land owned in fee and perpetual easements.

Depreciation expense for the years ended December 31, 2014, 2013 and 2012 was $757.4 million, $562.1 million and $438.9 million, respectively. Capital leases and associated leasehold improvements related to gross property and equipment and accumulated depreciation was $4.4 billion and $883.5 million, respectively, as of December 31, 2014. See notes 1 and 2.

- Definition

The entire disclosure for long-lived, physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, accounting policies and methodology, roll forwards, depreciation, depletion and amortization expense, including composite depreciation, accumulated depreciation, depletion and amortization expense, useful lives and method used, income statement disclosures, assets held for sale and public utility disclosures.

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