View Filing Data

Other accrued liabilities

^[1]

84,465

70,217

9,730

6,146

Current portion of operating lease liabilities—third parties

37,194

37,164

Current portion of operating lease liabilities—related parties

20,790

20,417

Total current liabilities

171,981

144,722

Debt

995,777

995,431

Operating lease liabilities—third parties

839,003

845,960

Operating lease liabilities—related parties

321,844

314,920

Other Liabilities, Noncurrent

^[1]

197,092

203,470

Total liabilities

2,525,697

2,504,503

Member's equity:

Member's equity

2,050,115

2,096,954

Accumulated earnings (deficit)

Total member's equity

2,050,115

2,096,954

Total liabilities and equity

$ 4,575,812

$ 4,601,457

[1]	(a) Reflects the recording of deferred revenues in connection with the tower installation and modification transactions described in note 5 that result in permanent improvements to the Company's towers. The Company receives no cash from, and is not party to, such transactions.

Condensed Consolidated Statement of Operations Statement - USD ($)
$ in Thousands

3 Months Ended

12 Months Ended

Mar. 31, 2020

Mar. 31, 2019

Dec. 31, 2019

Dec. 31, 2018

Income Statement [Abstract]

$ 172,389

$ 167,322

^[1]

14,052

12,171

Site rental cost of operations—third parties(b)

186,441

179,493

Operating expenses:

^[2]

37,827

37,282

Ground rent expenses—related parties

11,281

10,609

Site rental cost of operations—total(b)

^[2]

49,108

47,891

Management fee—related party

12,722

12,124

Depreciation, amortization and accretion

424

190

$ 424

$ 190

52,346

51,580

52,346

51,580

Total operating expenses

114,600

111,785

Interest expense and amortization of deferred financing costs

71,841

67,708

(9,969)

Other income (expense)

(3)

Income (loss) before income taxes

61,887

57,736

Benefit (provision) for income taxes

(106)

(98)

Cash flows from operating activities:(a)

$ 61,781

$ 57,638

$ 61,781

$ 57,638

[1]	Exclusive of depreciation, amortization and accretion shown separately and certain indirect costs included in the management fee.
[2]	Exclusive of depreciation, amortization and accretion shown separately and certain indirect costs included in the management fee.

Condensed Consolidated Balance Sheet Parenthetical (Parentheticals) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Accumulated Depreciation [Abstract]
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment	$ 1,118,425	$ 1,095,355

Condensed Consolidated Statement of Cash Flows - USD ($)
$ in Thousands

3 Months Ended

12 Months Ended

Mar. 31, 2020

Dec. 31, 2018

Adjustments to reconcile net income (loss) to net cash provided by operating activities:

$ 61,781

$ 57,638

Amortization Of Deferred Financing Costs And Other Noncash Interest

52,346

51,580

346

Amortization of deferred financing costs

346

Increase (decrease) in accrued interest

424

190

Changes in assets and liabilities:

9,622

Increase (decrease) in accounts payable

(32)

Decrease (increase) in receivables

5,968

1,516

Decrease (increase) in other assets

(3,675)

Net cash provided by (used for) operating activities

^[1]

133,622

Cash flows from investing activities:

Capital expenditures(b)

^[2]

(18,678)

Net cash provided by (used for) investing activities

(16,442)

Cash flows from financing activities:

Net cash provided by (used for) financing activities

^[3]

(108,620)

(108,620)

Net increase (decrease) in cash and cash equivalents

8,560

Cash and cash equivalents

28,967

18,707

Balance, beginning at Dec. 31, 2018

$ 28,967

$ 18,707

[1]	(a) The Company receives no cash from, and is not party to, the tower installation and modification transactions described in note 5. Such transactions, however, are reflected on the cash flow statement for GAAP purposes as if an amount equal to the lease component for such transactions had been received by the Company, and, as such, the amounts have been recorded as deferred revenues.
[2]	Includes permanent improvements recorded in connection with the tower installation and modification transactions described in note 5. The Company receives no cash from, and is not party to, such transactions.
[3]	(a) See note 5. The Company receives no cash from, and is not party to, the tower installation and modification transactions described in note 5.

Condensed Consolidated Statement of Equity - USD ($)
$ in Thousands

Total

Members' Equity [Member]

Accumulated Earnings (Deficit) [Member]

$ 2,219,198

$ 0

Equity [Roll Forward]

^[1]

(105,472)

(47,834)

(57,638)

Balance, ending at Mar. 31, 2019

57,638

2,171,364

Balance, beginning at Dec. 31, 2018

2,219,198

Equity [Roll Forward]

(108,620)

Balance, ending at Dec. 31, 2019

61,781

2,096,954

Equity [Roll Forward]

^[1]

(108,620)

(46,839)

(61,781)

Balance, ending at Mar. 31, 2020

61,781

$ 2,050,115

$ 0

[1]	(a) See note 5. The Company receives no cash from, and is not party to, the tower installation and modification transactions described in note 5.

- Definition

The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 1A
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=118930883&loc=SL7669619-108580

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-Section 50
-Paragraph 1A
-Subparagraph (a)(1)
-URI http://asc.fasb.org/extlink&oid=109239629&loc=SL4573702-111684

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 1B
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=118930883&loc=SL7669625-108580

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-Section 50
-Paragraph 1A
-Subparagraph (c)(1)
-URI http://asc.fasb.org/extlink&oid=109239629&loc=SL4573702-111684

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 22
-URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8736-108599

Reference 6: http://www.xbrl.org/2003/role/exampleRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 810
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-Section 55
-Paragraph 4J
-URI http://asc.fasb.org/extlink&oid=116874947&loc=SL4591551-111686

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=118932676&loc=d3e3000-108585

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-Section 45
-Paragraph 19
-URI http://asc.fasb.org/extlink&oid=108774443&loc=SL4569616-111683

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8933-108599

Reference 10: http://www.xbrl.org/2003/role/exampleRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-Section 55
-Paragraph 4K
-URI http://asc.fasb.org/extlink&oid=116874947&loc=SL4591552-111686

+ Details

General	3 Months Ended
General	Mar. 31, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
General	General The accompanying consolidated financial statements reflect the consolidated financial position, results of operations and cash flows of CC Holdings GS V LLC ("CCL") and its consolidated wholly-owned subsidiaries (collectively, "Company"). The Company is a wholly-owned subsidiary of Global Signal Operating Partnership, L.P. ("GSOP"), which is an indirect subsidiary of Crown Castle International Corp., a Delaware corporation ("CCIC" or "Crown Castle"). CCL is a Delaware limited liability company that is a holding company and an issuer of the Company's debt. Intercompany accounts, transactions and profits have been eliminated. As used herein, the term "including," and any variation thereof means "including without limitation." The use of the word "or" herein is not exclusive. The information contained in the following notes to the condensed consolidated financial statements is condensed from that which would appear in the annual consolidated financial statements; accordingly, the consolidated financial statements included herein should be reviewed in conjunction with the consolidated financial statements for the fiscal year ended December 31, 2019, and related notes thereto, included in the 2019 Form 10-K filed by the Company with the SEC. The Company is organized specifically to own, lease and manage towers and other structures (collectively, "towers"), and to a lesser extent, interests in land under third party and related party towers in various forms ("land interests") (collectively, "sites") that are geographically dispersed across the U.S. The Company's core business is providing access, including space or capacity, to its sites via long-term contracts in various forms, including lease, license and sublease agreements (collectively, "tenant contracts"). The Company's customers on its sites are referred to herein as "tenants." Management services related to the Company's sites are performed by Crown Castle USA Inc. ("CCUSA"), an affiliate of the Company, under the Management Agreement, as the Company has no employees. Approximately 68% of the Company's sites are leased or subleased or operated and managed for an initial period of 32 years (through May 2037) under master leases or other agreements with Sprint ("Sprint Sites"). CCIC, through its subsidiaries (including the Company) has the option to purchase in 2037 all (but not less than all) of the Sprint Sites from Sprint for approximately $2.3 billion. CCIC has no obligation to exercise the purchase option. For U.S federal income tax purposes, CCIC operates as a real estate investment trust ("REIT"), and as its indirect subsidiary, the Company's assets and operations are included in the CCIC REIT. See note 6. Basis of Presentation The condensed consolidated financial statements included herein are unaudited; however, they include all adjustments (consisting only of normal recurring adjustments) which, in the opinion of management, are necessary to state fairly the consolidated financial position of the Company at March 31, 2020, the condensed consolidated results of operations for the three months ended March 31, 2020 and 2019 and the condensed consolidated cash flows for the three months ended March 31, 2020 and 2019. The year-end condensed consolidated balance sheet data was derived from audited financial statements, but does not include all disclosures required by generally accepted accounting principles in the U.S. ("GAAP"). The results of operations for the interim periods presented are not necessarily indicative of the results to be expected for the full year. The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements as well as the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

Summary of Significant Accounting Policies	3 Months Ended
Summary of Significant Accounting Policies	Mar. 31, 2020
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Recently Adopted Accounting Pronouncements No accounting pronouncements adopted during the three months ended March 31, 2020 had a material impact on the Company's condensed consolidated financial statements. Recent Accounting Pronouncements Not Yet Adopted No new accounting pronouncements issued but not yet adopted are expected to have a material impact on the Company's condensed consolidated financial statements.

Debt and Other Obligations

3 Months Ended

Mar. 31, 2020

Extinguishment of Debt [Line Items]

Debt and Other Obligations

Debt

The outstanding balance of the 3.849% Secured Notes due April 2023 as of March 31, 2020 and December 31, 2019 was $996 million and $995 million, respectively.

Interest Expense and Amortization of Deferred Financing Costs

The components of interest expense and amortization of deferred financing costs are as follows:



	Three Months Ended March 31,
	2020		2019
Interest expense on debt obligations	$	9,623	$	9,623
Amortization of deferred financing costs	346		346
Total	$	9,969	$	9,969

Related Party Transactions	3 Months Ended
Related Party Transactions	Mar. 31, 2020
Related Party Transactions [Abstract]
Related Party Transactions	Related Party Transactions Pursuant to the Management Agreement, CCUSA has agreed to employ, supervise and pay at all times a sufficient number of capable employees as may be necessary to perform services in accordance with the operation standards defined in the Management Agreement. CCUSA currently acts as the Manager of the sites held by subsidiaries of CCIC. The management fee is equal to 7.5% of the Company’s "Operating Revenues," as defined in the Management Agreement, which is based on the Company's reported revenues adjusted to exclude certain items including revenues related to the accounting for leases with fixed escalators. The fee is compensation for those functions reasonably necessary to maintain, market, operate, manage and administer the sites, other than the operating expenses (which includes real estate and personal property taxes, ground lease and easement payments, and insurance premiums). Further, in connection with its role as Manager, CCUSA may offer certain installation and modification services to tenants on the Company's towers; however, the Company receives no cash from, and is not party to, such transactions. The Company includes the deferred revenue for a portion of the transaction price for the tower installation and modification services, which represents a lease component under GAAP, within "Deferred revenues," on the Company's condensed consolidated balance sheet and recognizes it as "Amortization of tower installations and modifications" on the Company's condensed consolidated statement of operations over the associated estimated lease term. The portions of the transaction price which do not represent a lease component are not reflected in the Company's operating results. As part of CCIC's strategy to obtain long-term control of the land interests under its towers, affiliates of the Company have acquired rights to land under the Company's towers. These affiliates then lease the land to the Company, and the Company pays ground rent expenses to the affiliates. Under such circumstances, the Company's obligation typically continues with the same or similar economic terms as the contract for the land that existed prior to the purchase of such land by the affiliate. As of March 31, 2020, more than 30% of the Company's towers were located on land which was controlled by an affiliate. Also, the Company receives site rental revenues from affiliates for land owned by the Company on which affiliates have towers. For the three months ended March 31, 2020 and 2019, the Company recorded equity distributions of $108.6 million and$105.5 million, respectively, reflecting distributions to its member. Cash on-hand above the amount that is required by the Management Agreement has been, and is expected to continue to be, distributed to the Company's parent company. As of March 31, 2020 and 2019, other than the amounts of its ROU assets and operating lease liabilities related to land leased from affiliates of the Company reflected in "Operating lease right-of-use assets," "Current portion of operating lease liabilities—related parties" and "Operating lease liabilities—related parties," the Company had no material related party assets or liabilities on its condensed consolidated balance sheet.

Income Taxes	3 Months Ended
Income Taxes	Mar. 31, 2020
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes CCIC operates as a REIT for U.S. federal income tax purposes. As a REIT, CCIC is generally entitled to a deduction for dividends that it pays and therefore is not subject to U.S. federal corporate income tax on its net taxable income that is currently distributed to its stockholders. For U.S. federal income tax purposes, the Company's assets and operations are included in the CCIC REIT. For the three months ended March 31, 2020 and 2019, the Company's effective tax rate differed from the federal statutory rate predominately due to (1) CCIC's REIT status, including the dividends paid deduction and (2) state taxes.

Fair Values

3 Months Ended

Mar. 31, 2020

Fair Value Disclosures [Abstract]

Fair Value Disclosures

Fair Values

The fair value of cash and cash equivalents approximates the carrying value. The Company determines the fair value of its debt securities based on indicative, non-binding quotes from brokers. Quotes from brokers require judgment and are based on the brokers' interpretation of market information, including implied credit spreads for similar borrowings on recent trades or bid/ask prices or quotes from active markets if available. There were no changes since December 31, 2019, in the Company's valuation techniques used to measure fair values. The estimated fair values of the Company's financial instruments, along with the carrying amounts of the related assets and liabilities, are as follows:



	Level in Fair Value Hierarchy	March 31, 2020				December 31, 2019
	Level in Fair Value Hierarchy	Carrying Amount		Fair Value		Carrying Amount		Fair Value
Assets:
Cash and cash equivalents	1	$	28,967	$	28,967	$	20,407	$	20,407
Liabilities:
Debt	2	995,777		1,004,500		995,431		1,046,200

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References + Details

Commitments and Contingencies	3 Months Ended
Commitments and Contingencies	Mar. 31, 2020
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Commitments and Contingencies The Company is involved in various claims, lawsuits or proceedings arising in the ordinary course of business. While there are uncertainties inherent in the ultimate outcome of such matters, and it is impossible to presently determine the ultimate costs or losses that may be incurred, if any, management believes the resolution of such uncertainties and the incurrence of such costs should not have a material adverse effect on the Company's condensed consolidated financial position or results of operations. In addition, see note 1 for a discussion of CCIC's option to purchase approximately 68% of the Company's towers at the end of their respective lease terms. CCIC has no obligation to exercise the purchase option.

Supplemental Cash Flow Information (Notes)

3 Months Ended

Mar. 31, 2020

Supplemental Cash Flow Information [Abstract]

Cash Flow, Supplemental Disclosures [Text Block]

Supplemental Cash Flow Information



	Three Months Ended March 31,
	2020		2019
Supplemental disclosure of cash flow information:
Cash payments related to operating lease liabilities^(a)(b)	$	26,402	$	25,827
Supplemental disclosure of non-cash operating, investing and financing activities:
New ROU assets obtained in exchange for operating lease liabilities^(b)	11,756		5,879


(a)	Excludes cash payments related to contingent payment pursuant to operating leases, which are recorded as expense in the period such contingencies are resolved.

(b)

Inclusive of leases with related parties. See note 5.

Restatement of Financial Statements (Notes)

3 Months Ended

Mar. 31, 2020

Error Corrections and Prior Period Adjustments Restatement [Line Items]

Restatement of Financials [Text Block]

Restatement of Previously Issued Condensed Consolidated Financial Statements

The tables below summarize the impact of the Restatement Adjustments that were related to the timing of revenue recognition on CCIC's tower installation services. Specifically, CCIC determined that its historical practice of recognizing the full transaction price as services revenues upon completion of an installation was not acceptable under GAAP. Instead, a portion of the transaction price for CCIC's tower installation services, specifically the amounts associated with permanent improvements recorded as fixed assets, represent a lease component and should be recognized by CCIC as site rental revenues on a ratable basis over the associated estimated lease term.

CCIC, through its wholly owned subsidiary, offers certain installation and other construction-related services to tenants on the towers owned by CCIC's subsidiaries (including to tenants on the Company's towers). That business is separate from the operations of the Company, and the Company (1) is not party to such transactions and (2) does not receive any cash associated

with such transactions. However, when CCIC is engaged by, and performs an installation or other activity for, a tenant that is locating or located on the Company's towers, and such transaction results in (1) enhancing a tower in connection with a new tenant installing equipment on the tower for the first time or as part of subsequent equipment augmentations or (2) modifying the structure of a tower to accommodate the additional tenant, the Company records any permanent improvement that is made on its tower site as a fixed asset. Historically, in connection with recording such permanent improvements as fixed assets on its financial statements, the Company would also record a corresponding amount as a capital contribution from CCIC.

The Company determined that, despite the Company not receiving any cash, an amount equal to the lease component as a result of such installation and other construction-related services should be recorded on the consolidated financial statements as deferred revenue, and then amortized as revenues on a ratable basis over the length of the tenants’ associated estimated lease term.

In addition to the determination discussed above, the Company has also determined that errors existed related to its accounting for obligations to perform asset retirement activities pursuant to its ground lease and easement agreements. Specifically, the Company should not have recorded asset retirement obligations for its Sprint Sites, as the associated estimated retirement would occur beyond the period for which the Company has a contract term to these sites. The correction of the errors related to the Company's accounting for obligations to perform asset retirement activities resulted in (1) a decrease to both "Property and equipment, net" and "Member's equity" of $4.4 million on the Company's consolidated balance sheet as of March 31, 2020, and (2) a decrease to "Depreciation, amortization, and accretion" on the Company's consolidated statement of operations of $0.7 million for the three months ended March 31, 2020.

The Restatement Adjustments in the tables below reflect the impact of (1) allocating an amount equal to the lease component as a result of such installation and other construction-related services on the consolidated financial statements as deferred revenue, and then amortizing those amounts as amortization of tower installations and modifications on a ratable basis over the length of the tenants’ associated estimated lease term and (2) correcting errors related to the Company's accounting for obligations to perform asset retirement activities.

In addition, the Company has also made other adjustments to the financial statements referenced above to correct errors that were not material to its condensed consolidated financial statements. Such immaterial adjustments are related to a revision in the presentation of certain tower installation activities from a gross basis to a net basis, including the associated removal of certain amounts historically categorized as capital expenditures.

In addition to the restatement of the condensed consolidated financial statements, certain historical information in the notes to the condensed consolidated financial statements have been restated to reflect the impact of the Historical Adjustments.

Consolidated Balance Sheet



	March 31, 2019
	As Reported		Restatement Adjustments			Other Adjustments			As Restated
ASSETS
Property and equipment, net	$	1,012,769	$	(4,436	)	$	(2,754	)	$	1,005,579
Total assets	4,618,698		(4,436		)	(2,754		)	4,611,508
LIABILITIES AND EQUITY
Current liabilities:
Deferred revenues^(a)	12,436		49,334			—			61,770
Total current liabilities	97,928		49,334			—			147,262
Other long-term liabilities^(a)	34,342		158,784			—			193,126
Total liabilities	2,232,026		208,118			—			2,440,144
Member's equity:
Member's equity	2,386,672		(212,554		)	(2,754		)	2,171,364
Total member's equity	2,386,672		(212,554		)	(2,754		)	2,171,364
Total liabilities and equity	$	4,618,698	$	(4,436	)	$	(2,754	)	$	4,611,508


(a)	Reflects the recording of deferred revenues in connection with the tower installation and modification transactions described in note 5 that result in permanent improvements to the Company's towers. The Company receives no cash from, and is not party to, such transactions.

Consolidated Statement of Operations



	Three Months Ended March 31, 2019
	As Reported		Restatement Adjustments			Other Adjustments			As Restated
Site rental revenues:
Revenues from tenant contracts	$	167,322	$	—		$	—		$	167,322
Amortization of tower installations and modifications^(a)	—		12,171			—			12,171
Total site rental revenues	167,322		12,171			—			179,493

Operating expenses:
Depreciation, amortization and accretion	52,362		(736		)	(46		)	51,580
Total operating expenses	112,567		(736		)	(46		)	111,785
Operating income (loss)	54,755		12,907			46			67,708
Income (loss) before income taxes	44,783		12,907			46			57,736
Net income (loss)	$	44,685	$	12,907		$	46		$	57,638


(a)	Represents the amortization of deferred revenues recorded in connection with the tower installation and modification transactions described in note 5 that result in permanent improvements to the Company's towers. The Company receives no cash from, and is not party to, such transactions.

Consolidated Statement of Cash Flows



	Three Months Ended March 31, 2019
	As Reported			Restatement Adjustments			Other Adjustments			As Restated
Cash flows from operating activities:^(a)
Net income (loss)	$	44,685		$	12,907		$	46		$	57,638
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation, amortization and accretion	52,362			(736		)	(46		)	51,580
Increase (decrease) in other liabilities	3,738			2,230			—			5,968
Net cash provided by (used for) operating activities	108,752			14,401			—			123,153
Cash flows from investing activities:
Capital expenditures^(b)	(18,745		)	—			67			(18,678		)
Net cash provided by (used for) investing activities	(18,745		)	—			67			(18,678		)
Cash flows from financing activities:
Distributions to member	(91,004		)	(14,401		)	(67		)	(105,472		)
Net cash provided by (used for) financing activities	(91,004		)	(14,401		)	(67		)	(105,472		)
Net increase (decrease) in cash and cash equivalents	(997		)	—			—			(997		)
Cash and cash equivalents at beginning of year	18,707			—			—			18,707
Cash and cash equivalents at end of year	$	17,710		$	—		$	—		$	17,710

(a)

The Company receives no cash from, and is not party to, the tower installation and modification transactions described in note 5. Such transactions, however, are reflected on the cash flow statement for GAAP purposes as if an amount equal to the lease component for such transactions had been received by the Company, and, as such, the amounts have been recorded as deferred revenues.

Summary of Significant Accounting Policies (Policies)	3 Months Ended
Summary of Significant Accounting Policies (Policies)	Mar. 31, 2020
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Recently Adopted Accounting Pronouncements No accounting pronouncements adopted during the three months ended March 31, 2020 had a material impact on the Company's condensed consolidated financial statements. Recent Accounting Pronouncements Not Yet Adopted No new accounting pronouncements issued but not yet adopted are expected to have a material impact on the Company's condensed consolidated financial statements.

Debt and Other Obligations (Tables)

3 Months Ended

Mar. 31, 2020

Extinguishment of Debt [Line Items]

Components of Interest Expense and Amortization of Deferred Financing Costs

The components of interest expense and amortization of deferred financing costs are as follows:



	Three Months Ended March 31,
	2020		2019
Interest expense on debt obligations	$	9,623	$	9,623
Amortization of deferred financing costs	346		346
Total	$	9,969	$	9,969

Fair Value Disclosures (Tables)

3 Months Ended

Mar. 31, 2020

Fair Value Disclosures [Abstract]

Estimated Fair Values and Carrying Amounts of Assets and Liabilities

he estimated fair values of the Company's financial instruments, along with the carrying amounts of the related assets and liabilities, are as follows:



	Level in Fair Value Hierarchy	March 31, 2020				December 31, 2019
	Level in Fair Value Hierarchy	Carrying Amount		Fair Value		Carrying Amount		Fair Value
Assets:
Cash and cash equivalents	1	$	28,967	$	28,967	$	20,407	$	20,407
Liabilities:
Debt	2	995,777		1,004,500		995,431		1,046,200

Supplemental Cash Flow Information (Tables) - USD ($)
$ in Thousands

3 Months Ended

Mar. 31, 2020

Mar. 31, 2019

Supplemental Cash Flow Elements [Abstract]

Cash payments related to operating lease liabilities

^[1],[2]

$ 26,402

$ 25,827

New ROU assets obtained in exchange for operating lease liabilities

$ 11,756

$ 5,879

[1]	Excludes cash payments related to contingent payment pursuant to operating leases, which are recorded as expense in the period such contingencies are resolved.
[2]	Inclusive of leases with related parties. See note 5.

General Business (Details) - Leased or Operated Under Sprint Master Lease Agreements [Member] $ in Billions	Mar. 31, 2020 USD ($)
Site count as a percentage of total sites	68.00%
Purchase option price	$ 2.3

Summary of Significant Accounting Policies Significant Accounting Policies (Details)	Mar. 31, 2020
Minimum [Member]
Lessee, Lease, Description [Line Items]
Ground Lease Agreement, Initial Term	5 years
Maximum [Member]
Lessee, Lease, Description [Line Items]
Ground Lease Agreement, Initial Term	10 years

Debt and Other Obligations (Indebtedness) (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Debt Instrument [Line Items]
Debt	$ 995,777	$ 995,431
2012 secured notes tranche B [Member]
Debt Instrument [Line Items]
Stated interest rate	3.849%

Debt and Other Obligations (Components of Interest Expense and Amortization of Deferred Financing Costs) (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Debt and Other Obligations [Abstract]
Interest expense on debt obligations	$ 9,623	$ 9,623
Amortization of deferred financing costs	346	346
Total	$ 9,969	$ 9,969

Related Party Transactions (Details) - USD ($)
$ in Thousands

3 Months Ended

12 Months Ended

Mar. 31, 2020

Mar. 31, 2019

Dec. 31, 2019

Management Fee, Percent Fee

7.50%

Affiliated Entity [Member]

$ (108,620)

^[1]

$ (105,472)

^[1]

$ (108,620)

30.00%

Accumulated Earnings (Deficit) [Member]

^[1]

$ (61,781)

(57,638)

Members' Equity [Member]

Supplemental Cash Flow Information Related to Leases [Abstract]

^[1]

$ (46,839)

$ (47,834)

[1]	(a) See note 5. The Company receives no cash from, and is not party to, the tower installation and modification transactions described in note 5.

Fair Value Disclosures (Estimated Fair Values and Carrying Amounts of Assets and Liabilities) (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019	Mar. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents, carrying value	$ 28,967	$ 20,407	$ 17,710	$ 18,707	$ 18,707
Debt	995,777	995,431
Fair Value, Inputs, Level 1 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and Cash Equivalents, Fair Value Disclosure	28,967	20,407
Fair Value, Inputs, Level 2 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Debt And Capital Lease Obligations Fair Value Disclosures	$ 1,004,500	$ 1,046,200

Commitments and Contingencies Tower count as a percentage of total towers (Details)	Mar. 31, 2020
Leased or Operated Under Sprint Master Lease Agreements [Member]
Contractual Terms [Line Items]
Site count as a percentage of total sites	68.00%

Supplemental Cash Flow Information (Details) - USD ($)
$ in Thousands

3 Months Ended

Mar. 31, 2020

Mar. 31, 2019

Cash payments related to operating lease liabilities

^[1],[2]

$ 26,402

$ 25,827

New ROU assets obtained in exchange for operating lease liabilities

$ 11,756

$ 5,879

[1]	Excludes cash payments related to contingent payment pursuant to operating leases, which are recorded as expense in the period such contingencies are resolved.
[2]	Inclusive of leases with related parties. See note 5.

Restatement of Financial Statements (Details) - USD ($)
$ in Thousands

Mar. 31, 2020

Dec. 31, 2019

Mar. 31, 2019

Dec. 31, 2018

Condensed Balance Sheet Statements, Captions [Line Items]

$ 1,001,086

$ 1,010,367

$ 1,005,579

Assets

4,575,812

4,601,457

4,611,508

^[1]

84,465

70,217

61,770

Liabilities, Current

171,981

144,722

147,262

Other liabilities

193,126

Liabilities

2,525,697

2,504,503

2,440,144

Member's equity

2,050,115

2,096,954

2,171,364

Members' Equity

2,050,115

2,096,954

2,171,364

$ 2,219,198

Previously Reported [Member]

$ 4,575,812

$ 4,601,457

4,611,508

Condensed Balance Sheet Statements, Captions [Line Items]

1,012,769

Assets

4,618,698

^[1]

12,436

97,928

34,342

2,232,026

2,386,672

2,386,672

Restatement Adjustment [Member]

4,618,698

Condensed Balance Sheet Statements, Captions [Line Items]

(4,400)

Assets

(4,436)

^[1]

49,334

49,334

158,784

208,118

(212,554)

(212,554)

Other Adjustment [Member]

(4,436)

Condensed Balance Sheet Statements, Captions [Line Items]

(2,754)

(2,754)

^[1]

(2,754)

(2,754)

Condensed Income Statements, Captions [Line Items]

$ (2,754)

[1]	(a) Reflects the recording of deferred revenues in connection with the tower installation and modification transactions described in note 5 that result in permanent improvements to the Company's towers. The Company receives no cash from, and is not party to, such transactions.

Restatement of Financial Statements Statement of Operations (Details) - USD ($)
$ in Thousands

3 Months Ended

12 Months Ended

Mar. 31, 2020

Mar. 31, 2019

Dec. 31, 2019

Dec. 31, 2018

$ 172,389

$ 167,322

^[1]

14,052

12,171

Site rental cost of operations—third parties(b)

186,441

179,493

^[2]

37,827

37,282

Ground rent expenses—related parties

11,281

10,609

Site rental cost of operations—total(b)

^[2]

49,108

47,891

Management Fee Expense Related Party

12,722

12,124

424

190

$ 424

$ 190

52,346

51,580

52,346

51,580

114,600

111,785

Other Nonoperating Income (Expense)

71,841

67,708

Interest Expense, Debt

9,969

(3)

Income (Loss) from Continuing Operations before Equity Method Investments, Income Taxes, Noncontrolling Interest

61,887

57,736

Benefit (provision) for income taxes

(106)

(98)

Accumulated Earnings (Deficit) [Member]

61,781

57,638

$ 61,781

$ 57,638

Condensed Income Statements, Captions [Line Items]

Previously Reported [Member]

$ 61,781

57,638

Condensed Income Statements, Captions [Line Items]

167,322

^[1]

167,322

52,362

112,567

Income (Loss) from Continuing Operations before Equity Method Investments, Income Taxes, Noncontrolling Interest

54,755

44,783

Previously Reported [Member] | Accumulated Earnings (Deficit) [Member]

44,685

Condensed Income Statements, Captions [Line Items]

Restatement Adjustment [Member]

44,685

Condensed Income Statements, Captions [Line Items]

^[1]

12,171

12,171

(736)

(736)

Income (Loss) from Continuing Operations before Equity Method Investments, Income Taxes, Noncontrolling Interest

12,907

12,907

Other Adjustment [Member]

12,907

Condensed Income Statements, Captions [Line Items]

^[1]

(46)

(46)

Income (Loss) from Continuing Operations before Equity Method Investments, Income Taxes, Noncontrolling Interest

Condensed Cash Flow Statements, Captions [Line Items]

$ 46

[1]	Exclusive of depreciation, amortization and accretion shown separately and certain indirect costs included in the management fee.
[2]	Exclusive of depreciation, amortization and accretion shown separately and certain indirect costs included in the management fee.

Restatement of Financial Statements Statement of Cash Flows (Details) - USD ($)
$ in Thousands

3 Months Ended

12 Months Ended

Mar. 31, 2020

Mar. 31, 2019

Dec. 31, 2019

Dec. 31, 2018

$ 61,781

$ 57,638

$ 61,781

$ 57,638

Amortization of deferred financing costs

52,346

51,580

52,346

51,580

346

Increase (decrease) in accrued interest

424

190

424

190

9,622

Increase (decrease) in accounts payable

1,200

(32)

Increase (Decrease) in Receivables

5,968

11,187

5,968

1,141

(1,516)

Increase (Decrease) in Other Operating Assets

2,143

3,675

Net Cash Provided by (Used in) Operating Activities

^[1]

133,622

123,153

Net Cash Provided by (Used in) Investing Activities

(18,678)

16,442

^[2]

18,678

^[2]

(16,442)

(18,678)

Net Cash Provided by (Used in) Financing Activities

(108,620)

^[3]

(105,472)

^[3]

(108,620)

(108,620)

(105,472)

Cash and Cash Equivalents, Period Increase (Decrease)

8,560

(997)

Previously Reported [Member]

$ 28,967

17,710

$ 20,407

18,707

Condensed Cash Flow Statements, Captions [Line Items]

44,685

52,362

Net Cash Provided by (Used in) Operating Activities

3,738

^[1]

108,752

Net Cash Provided by (Used in) Investing Activities

(18,745)

(18,745)

Net Cash Provided by (Used in) Financing Activities

(91,004)

(91,004)

Cash and Cash Equivalents, Period Increase (Decrease)

(997)

Restatement Adjustment [Member]

17,710

18,707

Condensed Cash Flow Statements, Captions [Line Items]

12,907

(736)

Net Cash Provided by (Used in) Operating Activities

2,230

^[1]

14,401

Net Cash Provided by (Used in) Investing Activities

Net Cash Provided by (Used in) Financing Activities

(14,401)

(14,401)

Cash and Cash Equivalents, Period Increase (Decrease)

Other Adjustment [Member]

Condensed Cash Flow Statements, Captions [Line Items]

(46)

Net Cash Provided by (Used in) Operating Activities

^[1]

Net Cash Provided by (Used in) Investing Activities

Net Cash Provided by (Used in) Financing Activities

(67)

(67)

Cash and Cash Equivalents, Period Increase (Decrease)