Operating Segments Operating Segments (Tables)

3 Months Ended

Mar. 31, 2020

Segment Reporting [Abstract]

Schedule of Segment Reporting Information, by Segment

	Three Months Ended March 31, 2020								Three Months Ended March 31, 2019 (As Restated)
	Towers		Fiber		Other		Consolidated Total		Towers		Fiber		Other		Consolidated Total
Segment site rental revenues	$	867	$	443			$	1,310	$	828	$	414			$	1,242
Segment services and other revenues	108		3				111		162		4				166
Segment revenues	975		446				1,421		990		418				1,408
Segment site rental cost of operations	214		152				366		211		140				351
Segment services and other cost of operations	95		2				97		120		3				123
Segment cost of operations(a)(b)	309		154				463		331		143				474
Segment site rental gross margin	653		291				944		617		274				891
Segment services and other gross margin	13		1				14		42		1				43
Segment selling, general and administrative expenses(b)	24		51				75		26		48				74
Segment operating profit (loss)	642		241				883		633		227				860
Other selling, general and administrative expenses					$	70	70						$	55	55
Stock-based compensation expense					36		36						29		29
Depreciation, amortization and accretion					399		399						394		394
Interest expense and amortization of deferred financing costs					175		175						168		168
Other (income) expenses to reconcile to income (loss) before income taxes(c)					13		13						15		15
Income (loss) before income taxes							$	190							$	199
Capital expenditures	$	105	$	328	$	14	$	447	$	119	$	355	$	6	$	480
Total assets (at period end)	$	22,234	$	15,520	$	862	$	38,616	$	22,091	$	14,930	$	734	$	37,755

(a) Exclusive of depreciation, amortization and accretion shown separately.

(b) Segment cost of operations excludes (1) stock-based compensation of $6 million for both of the three months ended March 31, 2020 and 2019, and (2) prepaid lease purchase price adjustments of $5 million for both of the three months ended March 31, 2020 and 2019. Selling, general and administrative expenses exclude stock-based compensation expense of $30 million and $23 million for the three months ended March 31, 2020 and 2019, respectively.

(c)

See condensed consolidated statement of operations for further information.